Election of Offenses

Tex. Tax Code § 151.7101, under Chapter 151.

Tex. Tax Code § 151.7101

Sec. 151.7101. ELECTION OF OFFENSES. If a violation of a criminal provision of this chapter by a taxpayer constitutes another offense under the laws of this state, the state may elect the offense for which it will prosecute the taxpayer. Added by Acts 2001, 77th Leg., ch. 442, Sec. 15, eff. Sept. 1, 2001.