Tex. Tax Code § 151.705 — COLLECTION OF USE TAX; CRIMINAL PENALTY

A retailer engaged in business in this state who violates Section 151.103 of this code commits a misdemeanor punishable by a fine of not more than $500. Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982.