Sec. 162.406. CRIMINAL PENALTIES: CORPORATIONS AND ASSOCIATIONS. (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.
(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.
(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.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 162 - Motor Fuel Taxes
Subchapter E. Penalties and Offenses
Section 162.401. Failure to Pay Tax or File Report
Section 162.402. Prohibited Acts; Civil Penalties
Section 162.403. Criminal Offenses
Section 162.404. Criminal Offenses: Special Provisions and Exceptions
Section 162.405. Criminal Penalties
Section 162.406. Criminal Penalties: Corporations and Associations
Section 162.407. Venue of Criminal Prosecutions
Section 162.408. Negation of Exception: Information, Complaint, or Indictment