Texas Tax Code
Tex. Tax Code § 162.410 — ELECTION OF OFFENSES
If a violation of a criminal offense provision of this chapter by a person constitutes another offense under the laws of this state, the state may elect the offense for which it will prosecute the person. Added by Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 37, eff. September 1, 2009. SUBCHAPTER F. ALLOCATION OF TAXES
Source: official text