{"data":{"id":"us-tx/tex.-tax-code-162.405","jurisdiction":"us-tx","citation":"Tex. Tax Code § 162.405","heading":"CRIMINAL PENALTIES.","body":"(a) An offense under Section 162.403(1), (2), (3), (4), (5), or (7) is a Class C misdemeanor.\n(b) An offense under Section 162.403(8), (9), (10), (11), (12), (13), (35), or (36) is a Class B misdemeanor.\n(c) An offense under Section 162.403(14), (15), or (16) is a Class A misdemeanor.\n(d) An offense under Section 162.403(6), (17), (18), (19), (20), (21), (22), (23), or (24) is a felony of the third degree.\n(e) An offense under Section 162.403(25), (26), (27), (28), (29), (30), (31), (32), (33), or (34) is a felony of the second degree.\n(f) Violations of three or more separate offenses under the following sections committed pursuant to one scheme or continuous course of conduct may be considered as one offense and punished as a felony of the second degree:\n(1) Section 162.403(6);\n(2) Sections 162.403(8) through (11); or\n(3) Sections 162.403(17) through (24).\nAdded by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004. Amended by Acts 2003, 78th Leg., ch. 209, Sec. 96, eff. Jan. 1, 2004.\nAmended by:\nActs 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 34, eff. September 1, 2009.\nActs 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148), Sec. 8, eff. September 1, 2013.\nActs 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 33, eff. September 1, 2015.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 162. MOTOR FUEL TAXES","SUBCHAPTER E. PENALTIES AND OFFENSES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.162.htm#162.405","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"c95f85d728a1b17e733d3789f8bc88cc270aa8850dc99ccaf41099bca83b06b2","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-162.404","next":"us-tx/tex.-tax-code-162.406"},"notice":"GroundRules: Original legal text. Not legal advice."}