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§ 151.708 — Texas Law | CourtGPT
  1. Home/
  2. Laws/
  3. Texas/
  4. Tax Code - Title 1 - Property Tax Code/
  5. Title 2 - State Taxation/
  6. Subtitle E - Sales, Excise, and Use Taxes/
  7. Chapter 151 - Limited Sales, Excise, and Use Taxsub/
  8. Subchapter L - Prohibited Acts and Civil and Criminal Penalties/
  9. § 151.708
Texas Legal Code
(a) A person or officer of a corporation commits an offense if the person or corporation engages in business as a retailer in this state without a permit required by this chapter or after the permit is suspended.(b) A first offense under this section is a Class C misdemeanor.(c) If it is shown on the trial of an offense under this section that the person or officer has previously been finally convicted of one offense under this section, on conviction the person or officer shall be punished for a Class B misdemeanor punishable by a fine only, not to exceed $2,000.(d) If it is shown on the trial of an offense under this section that the person or officer has previously been finally convicted of two offenses under this section, on conviction the person or officer shall be punished for a Class A misdemeanor punishable by a fine only, not to exceed $4,000.(e) If it is shown on the trial of an offense under this section that the person or officer has previously been finally convicted of three or more offenses under this section, on conviction the person or officer shall be punished for a Class A misdemeanor punishable by a fine not

or officer has previously been finally convicted of three or more offenses under this section, on conviction the person or officer shall be punished for a Class A misdemeanor punishable by a fine not to exceed $4,000, confinement in jail for a term not to exceed one year, or both the fine and confinement.(f) Each day a person or an officer of a corporation operates a business without a permit or with a suspended permit is a separate offense under this section. Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2001, 77th Leg., ch. 442, Sec. 13, eff. Sept. 1, 2001.

§ 151.708

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