Tex.
Tax Code Section 111.017
Seizure and Sale of Property
(a)
Before the expiration of three years after a person becomes delinquent in the payment of any amount under this title, the comptroller may seize and sell at public auction real and personal property of the person. A seizure made to collect the tax is limited only to property of the person that is not exempt from execution. Service or delivery of a notice of seizure under this section affecting property held by a financial institution in the name of or on behalf of a delinquent who is a customer of the financial institution is governed by Section 59.008 (Claims Against Customers of Financial Institutions), Finance Code.(b)
A person commits an offense if the person obstructs, hinders, impedes, or interferes with the comptroller’s seizure of the property of a delinquent taxpayer in the following ways:(1)
trespassing on the property of a business or a business location that has been seized by the comptroller without the permission of the comptroller or the comptroller’s agents;(2)
removing or breaking a lock on a business or business location that has been seized by the comptroller without the permission of the comptroller or the comptroller’s agents;(3)
removing or causing to be removed any inventory, equipment, or other property from a business or business location seized by the comptroller without the permission of the comptroller or the comptroller’s agents;(4)
damaging, destroying, or defacing any inventory, equipment, or property or the business location of a delinquent taxpayer while it is under seizure by the comptroller; or(5)
knowingly obstructing, hindering, or impeding the comptroller or the comptroller’s agents in the seizure or securing of a delinquent taxpayer’s property, including the taxpayer’s business location, inventory, or equipment, under this section.(c)
An offense under Subsection (b) is a Class A misdemeanor.
Source:
Section 111.017 — Seizure and Sale of Property, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm#111.017
(accessed Jun. 5, 2024).