Penalties

Tex. Tax Code § 321.305, under Municipal Sales and Use Tax Act.

Tex. Tax Code § 321.305

Sec. 321.305. PENALTIES. The penalties provided by Chapter 151 for violations of that chapter apply to violations of this chapter. Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.