Sec. 152.102. OPERATION WITHOUT PAYMENT OF TAX. (a) A person commits an offense if the person knowingly operates a motor vehicle on a highway of this state without paying the tax imposed by this chapter on the vehicle.
(b) An offense under this section is a Class C misdemeanor.
Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2001, 77th Leg., ch. 442, Sec. 18, eff. Sept. 1, 2001.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles
Section 152.101. Penalty for Signing False Statement or Certificate
Section 152.102. Operation Without Payment of Tax
Section 152.103. Failure to Keep Records
Section 152.104. Failure to Remit Tax Collected