(a) Before the expiration of three years after a person becomes delinquent in the payment of any amount under this title, the comptroller may seize and sell at public auction real and personal property of the person. A seizure made to collect the tax is limited only to property of the person that is not exempt from execution. Service or delivery of a notice of seizure under this section affecting property held by a financial institution in the name of or on behalf of a delinquent who is a customer of the financial institution is governed by § 59.008, Finance Code.
(b) A person commits an offense if the person obstructs, hinders, impedes, or interferes with the comptroller’s seizure of the property of a delinquent taxpayer in the following ways:
(1) trespassing on the property of a business or a business location that has been seized by the comptroller without the permission of the comptroller or the comptroller’s agents;
(2) removing or breaking a lock on a business or business location that has been seized by the comptroller without the permission of the comptroller or the comptroller’s agents;
(3) removing or causing to be removed any inventory, equipment, or other property from a business or business location seized by the comptroller without the permission of the comptroller or the comptroller’s agents;
(4) damaging, destroying, or defacing any inventory, equipment, or property or the business location of a delinquent taxpayer while it is under seizure by the comptroller; or
(5) knowingly obstructing, hindering, or impeding the comptroller or the comptroller’s agents in the seizure or securing of a delinquent taxpayer’s property, including the taxpayer’s business location, inventory, or equipment, under this section.