{"data":{"id":"us-tx/tex.-tax-code-160.061","jurisdiction":"us-tx","citation":"Tex. Tax Code § 160.061","heading":"OPERATION; PENALTY.","body":"(a) A person commits an offense if the person knowingly operates a taxable boat or motor in this state and the person knows that a tax imposed by this chapter on the boat or motor has not been paid and is delinquent.\n(b) An offense under this section is a Class B misdemeanor.\nAdded by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 160. TAXES ON SALES AND USE OF BOATS AND BOAT MOTORS","SUBCHAPTER D. PENALTIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.160.htm#160.061","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"7bb1cefc78fce351e2cdd8be1cde377c0130a7a33bf01a31229b0eda65703631","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-160.046","next":"us-tx/tex.-tax-code-160.062"},"notice":"GroundRules: Original legal text. Not legal advice."}