(a) A person commits an offense if the person fails to file a report with the comptroller, collect a tax for the state, or pay a tax to the comptroller as the person is required to do by this chapter.(b) An offense under this section is a misdemeanor punishable by a fine of not less than $100 or more than $1,000. Acts 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Texas Legal Code