Tex. Tax Code Section 162.403
Criminal Offenses

Except as provided by Section 162.404 (Criminal Offenses: Special Provisions and Exceptions), a person commits an offense if the person:

(1)

refuses to stop and permit the inspection and examination of a motor vehicle transporting or using motor fuel on the demand of a peace officer or the comptroller;

(2)

is required to hold a valid trip permit or interstate trucker’s license, but operates a motor vehicle in this state without a valid trip permit or interstate trucker’s license;

(3)

transports gasoline or diesel fuel in any cargo tank that has a connection by pipe, tube, valve, or otherwise with the fuel injector or carburetor or with the fuel supply tank feeding the fuel injector or carburetor of the motor vehicle transporting the product;

(4)

sells or delivers gasoline or diesel fuel from a fuel supply tank that is connected with the fuel injector or carburetor of a motor vehicle;

(5)

owns or operates a motor vehicle for which reports or mileage records are required by this chapter without an operating odometer or other device in good working condition to record accurately the miles traveled;

(6)

sells or delivers dyed diesel fuel for the operation of a motor vehicle on a public highway;

(7)

uses dyed diesel fuel for the operation of a motor vehicle on a public highway except as allowed under Section 162.235 (Use of Dyed Fuel Prohibited);

(8)

refuses to permit the comptroller or the attorney general to inspect, examine, or audit a book or record required to be kept by a license holder, other user, or any person required to hold a license under this chapter;

(9)

refuses to permit the comptroller or the attorney general to inspect or examine any plant, equipment, materials, or premises where motor fuel is produced, processed, blended, stored, sold, delivered, or used;

(10)

refuses to permit the comptroller, the attorney general, an employee of either of those officials, a peace officer, an employee of the Texas Commission on Environmental Quality, or an employee of the Texas Department of Licensing and Regulation to measure or gauge the contents of or take samples from a storage tank or container on premises where motor fuel is produced, processed, blended, stored, sold, delivered, or used;

(11)

is a license holder, a person required to be licensed, or another user and fails or refuses to make or deliver to the comptroller a report required by this chapter to be made and delivered to the comptroller;

(12)

is an importer who does not obtain an import verification number when required by this chapter;

(13)

purchases motor fuel for export, on which the tax imposed by this chapter has not been paid, and subsequently diverts or causes the motor fuel to be diverted to a destination in this state or any other state or country other than the originally designated state or country without first obtaining a diversion number;

(14)

conceals motor fuel with the intent of engaging in any conduct proscribed by this chapter or refuses to make sales of motor fuel on the volume-corrected basis prescribed by this chapter;

(15)

refuses, while transporting motor fuel, to stop the motor vehicle the person is operating when called on to do so by a person authorized to stop the motor vehicle;

(16)

refuses to surrender a motor vehicle and cargo for impoundment after being ordered to do so by a person authorized to impound the motor vehicle and cargo;

(17)

mutilates, destroys, or secretes a book or record required by this chapter to be kept by a license holder, other user, or person required to hold a license under this chapter;

(18)

is a license holder, other user, or other person required to hold a license under this chapter, or the agent or employee of one of those persons, and makes a false entry or fails to make an entry in the books and records required under this chapter to be made by the person or fails to retain a document as required by this chapter;

(19)

transports in any manner motor fuel under a false cargo manifest or shipping document, or transports in any manner motor fuel to a location without delivering at the same time a shipping document relating to that shipment;

(20)

engages in a motor fuel transaction that requires that the person have a license under this chapter without then and there holding the required license;

(21)

makes and delivers to the comptroller a report required under this chapter to be made and delivered to the comptroller, if the report contains false information;

(22)

forges, falsifies, or alters an invoice or shipping document prescribed by law;

(23)

makes any statement, knowing said statement to be false, in a claim for a tax refund filed with the comptroller;

(24)

furnishes to a licensed supplier or distributor a signed statement for purchasing diesel fuel tax-free and then uses the tax-free diesel fuel to operate a diesel-powered motor vehicle on a public highway;

(25)

holds an aviation fuel dealer’s license and makes a taxable sale or use of any gasoline or diesel fuel;

(26)

fails to remit any tax funds collected or required to be collected by a license holder, another user, or any other person required to hold a license under this chapter;

(27)

makes a sale of dyed diesel fuel tax-free into a storage facility of a person who:

(A)

is not licensed as a distributor, as an aviation fuel dealer, or as a dyed diesel fuel bonded user; or

(B)

does not furnish to the licensed supplier or distributor a signed statement prescribed in Section 162.206 (Statement for Purchase of Dyed Diesel Fuel);

(28)

makes a sale of gasoline tax-free to any person who is not licensed as an aviation fuel dealer;

(29)

purchases any motor fuel tax-free when not authorized to make a tax-free purchase under this chapter;

(30)

purchases motor fuel with the intent to evade any tax imposed by this chapter or accepts a delivery of motor fuel by any means and does not at the same time accept or receive a shipping document relating to the delivery;

(31)

transports motor fuel for which a cargo manifest or shipping document is required to be carried without possessing or exhibiting on demand by an officer authorized to make the demand a cargo manifest or shipping document containing the information required to be shown on the manifest or shipping document;

(32)

imports, sells, uses, blends, distributes, or stores motor fuel within this state on which the taxes imposed by this chapter are owed but have not been first paid to or reported by a license holder, another user, or any other person required to hold a license under this chapter;

(33)

blends products together to produce a blended fuel that is offered for sale, sold, or used and that expands the volume of the original product to evade paying applicable motor fuel taxes;

(34)

evades or attempts to evade in any manner a tax imposed on motor fuel by this chapter;

(35)

delivers compressed natural gas or liquefied natural gas into the fuel supply tank of a motor vehicle and the person does not hold a valid compressed natural gas and liquefied natural gas dealer’s license; or

(36)

makes a tax-free delivery of compressed natural gas or liquefied natural gas into the fuel supply tank of a motor vehicle, unless the delivery is exempt from tax under Section 162.356 (Exemptions).
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 33, eff. September 1, 2009.
Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148), Sec. 7, eff. September 1, 2013.
Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 31, eff. September 1, 2015.
Acts 2019, 86th Leg., R.S., Ch. 1219 (S.B. 2119), Sec. 9, eff. September 1, 2020.

Source: Section 162.403 — Criminal Offenses, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­162.­htm#162.­403 (accessed Jun. 5, 2024).

162.001
Definitions 162.002
Tax Liability on Leased Vehicles 162.003
Cooperative Agreements with Other States 162.004
Motor Fuel Transportation: Required Documents 162.005
Cancellation or Refusal of License 162.006
Summary Suspension of License 162.007
Enforcement of License Cancellation, Suspension, or Refusal 162.008
Inspection of Premises and Records 162.009
Authority to Stop and Examine 162.010
Impoundment and Seizure 162.011
Sale of Seized Property 162.012
Presumptions 162.013
Venue of Tax Collection Suits 162.014
Other Motor Fuel Taxes Prohibited 162.015
Additional Tax Applies to Inventories 162.016
Importation and Exportation of Motor Fuel 162.101
Point of Imposition of Gasoline Tax 162.102
Tax Rate 162.103
Backup Tax 162.104
Exemptions 162.105
Persons Required to Be Licensed 162.106
Trip Permits 162.107
Permissive Supplier Requirements on Out-of-state Removals 162.108
License Application Procedure 162.109
Issuance and Display of License 162.110
Licenses and Trip Permits 162.111
Bond and Other Security for Taxes 162.112
License Holder Status List 162.113
Remittance of Tax to Supplier or Permissive Supplier 162.114
Returns and Payments 162.115
Records 162.116
Information Required on Supplier’s and Permissive Supplier’s Return 162.117
Duties of Seller of Gasoline 162.118
Information Required on Distributor’s Return 162.119
Information Required on Importer’s Return 162.120
Information Required on Terminal Operator’s Return 162.121
Information Required on Motor Fuel Transporter’s Return 162.122
Information Required on Exporter’s Return and Payment of Tax on Exports 162.123
Information Required on Blender’s Return 162.124
Information Required on Interstate Trucker’s Return 162.0125
Duty to Keep Records 162.125
Refund or Credit for Certain Taxes Paid 162.126
Refund for Bad Debts 162.127
Claims for Refunds 162.128
When Gasoline Tax Refund or Credit May Be Filed 162.201
Point of Imposition of Diesel Fuel Tax 162.202
Tax Rate 162.203
Backup Tax 162.204
Exemptions 162.205
Persons Required to Be Licensed 162.206
Statement for Purchase of Dyed Diesel Fuel 162.207
Trip Permits 162.208
Permissive Supplier Requirements on Out-of-state Removals 162.209
License Application Procedure 162.210
Issuance and Display of License 162.211
Licenses and Trip Permits 162.212
Bond and Other Security for Taxes 162.213
License Holder Status List 162.214
Remittance of Tax to Supplier or Permissive Supplier 162.215
Returns and Payments 162.216
Records 162.217
Information Required on Supplier’s and Permissive Supplier’s Return 162.218
Duties of Seller of Diesel Fuel 162.219
Information Required on Distributor’s Return 162.220
Information Required on Importer’s Return 162.221
Information Required on Terminal Operator’s Return 162.222
Information Required on Motor Fuel Transporter’s Return 162.223
Information Required on Exporter’s Return and Payment of Tax on Imports 162.224
Information Required on Blender’s Return 162.225
Information Required on Interstate Trucker’s Return 162.226
Information Required on Dyed Diesel Fuel Bonded User’s Return 162.227
Refund or Credit for Certain Taxes Paid 162.228
Refund for Bad Debts 162.229
Claims for Refunds 162.230
When Diesel Fuel Tax Refund or Credit May Be Filed 162.231
Notice Regarding Dyed Diesel Fuel 162.232
Dyed Diesel Fuel Notice Required on Shipping Documents, Bills of Lading, and Invoices 162.233
Unauthorized Sale or Use of Dyed Diesel Fuel 162.234
Alteration of Dye or Marker in Dyed Diesel Fuel Prohibited 162.235
Use of Dyed Fuel Prohibited 162.351
Tax Imposed 162.352
Tax Imposed 162.353
Tax Rate 162.354
Backup Tax 162.355
Fuel Presumed Subject to Tax 162.356
Exemptions 162.357
Dealer’s License 162.358
Interstate Trucker’s License 162.359
License Application Procedure 162.360
Issuance and Display of License 162.361
Bond and Other Security for Taxes 162.362
Returns and Payments 162.363
Records 162.364
Duties of Persons Holding Tax Payments 162.365
Refund or Credit for Certain Taxes Paid 162.366
Credit for Bad Debt or Nonpayment 162.367
Claims for Refunds 162.368
Refund for Certain Metropolitan Rapid Transit Authorities 162.369
When Compressed Natural Gas or Liquefied Natural Gas Tax Refund or Credit May Be Filed 162.401
Failure to Pay Tax or File Report 162.402
Prohibited Acts 162.403
Criminal Offenses 162.404
Criminal Offenses: Special Provisions and Exceptions 162.405
Criminal Penalties 162.406
Criminal Penalties: Corporations and Associations 162.407
Venue of Criminal Prosecutions 162.408
Negation of Exception: Information, Complaint, or Indictment 162.409
Issuance of Bad Check or Similar Sight Order to Licensed Distributor, Licensed Supplier, or Permissive Supplier 162.410
Election of Offenses 162.501
Tax Administration Fund 162.502
Allocation of Unclaimed Refundable Gasoline Taxes 162.503
Allocation of Gasoline Tax 162.504
Allocation of Diesel Fuel Tax 162.506
Allocation of Compressed Natural Gas and Liquefied Natural Gas Tax 162.1025
Separate Statement of Tax Collected from Purchaser 162.1155
Duty to Report Subsequent Sales of Tax-free Gasoline Purchased for Export 162.1275
Refund for Certain Metropolitan Rapid Transit Authorities 162.1276
Refund for Certain Nonprofit Food Banks 162.2025
Separate Statement of Tax Collected from Purchaser 162.2165
Duty to Report Subsequent Sales of Tax-free Diesel Fuel Purchased for Export 162.2275
Refund for Certain Metropolitan Rapid Transit Authorities 162.2276
Refund for Certain Nonprofit Food Banks 162.5025
Allocation of Other Unclaimed Refundable Nondedicated Taxes 162.5045
Allocation of Taxes Paid on Undyed Diesel Fuel Used Off-highway
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 162.403’s source at texas​.gov