Sec. 152.106. PROHIBITED ADVERTISING; CRIMINAL PENALTY. (a) A person who is required by Chapter 503, Transportation Code, to hold a dealer's general distinguishing number commits an offense if the person directly or indirectly advertises, holds out, or states to a customer or to the public that the person:
(1) will assume, absorb, or refund a part of the tax imposed by this chapter; or
(2) will not add the tax imposed by this chapter to the sales price of the motor vehicle sold, leased, or rented.
(b) An offense under this section is a Class C misdemeanor.
Added by Acts 2003, 78th Leg., ch. 209, Sec. 26, eff. Oct. 1, 2003.
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