Sec. 225.013. FAILURE TO PAY TAXES; CRIMINAL PENALTY. (a) A surplus lines agent who does not pay the tax imposed by this chapter on or before the due date required by this chapter or who fraudulently withholds, appropriates, or otherwise uses any portion of the tax commits the offense of theft, regardless of whether the surplus lines agent has or claims an interest in the tax.
(b) An offense under this section is punishable as provided by law.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005.
Structure Texas Statutes
Title 3 - Department Funds, Fees, and Taxes
Subtitle B - Insurance Premium Taxes
Chapter 225 - Surplus Lines Insurance Premium Tax
Section 225.002. Applicability of Chapter
Section 225.003. Applicability of General Provisions of Other Law
Section 225.004. Tax Imposed; Rate
Section 225.005. Tax Exclusive
Section 225.006. Collection of Tax by Agent
Section 225.007. Collected Taxes Held in Trust
Section 225.008. Tax Payment, Report, and Due Date
Section 225.009. Prepayment of Tax
Section 225.010. Tax Absorption and Rebates Prohibited
Section 225.011. Canceled or Rewritten Insurance Contract
Section 225.012. State as Preferred Creditor