{"data":{"id":"us-tx/tex.-tax-code-321.305","jurisdiction":"us-tx","citation":"Tex. Tax Code § 321.305","heading":"PENALTIES.","body":"The penalties provided by Chapter 151 for violations of that chapter apply to violations of this chapter.\nAdded by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.","path":["TAX CODE","TITLE 3. LOCAL TAXATION","SUBTITLE C. LOCAL SALES AND USE TAXES","CHAPTER 321. MUNICIPAL SALES AND USE TAX ACT","SUBCHAPTER D. ADMINISTRATION OF TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.321.htm#321.305","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"5a148dfd296dc3520113d3536612f207cd610d67974a2decf1207c5c84ed42ef","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-321.304","next":"us-tx/tex.-tax-code-321.306"},"notice":"GroundRules: Original legal text. Not legal advice."}