{"data":{"id":"us-tx/tex.-tax-code-162.406","jurisdiction":"us-tx","citation":"Tex. Tax Code § 162.406","heading":"CRIMINAL PENALTIES: CORPORATIONS AND ASSOCIATIONS.","body":"(a) Except as provided by Subsection (b), Subchapter E, Chapter 12, Penal Code, applies to offenses under this chapter committed by a corporation or association.\n(b) The court may not fine a corporation or association under Section 12.51(c), Penal Code, unless the amount of the fine under that subsection is greater than the amount that could be fixed by the court under Section 12.51(b), Penal Code.\n(c) In addition to a sentence imposed on a corporation, the court shall give notice of the conviction to the attorney general as required by Article 17A.09, Code of Criminal Procedure.\nAdded by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.","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#162.406","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"40472aafaccb21564b1b152163221973207a0b880cdb8c90e2c33d9426de0d06","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-162.405","next":"us-tx/tex.-tax-code-162.407"},"notice":"GroundRules: Original legal text. Not legal advice."}