(a) A person who is required by Chapter 503, Transportation Code, to hold a dealer’s general distinguishing number commits an offense if the person directly or indirectly advertises, holds out, or states to a customer or to the public that the person:
(1) will assume, absorb, or refund a part of the tax imposed by this chapter; or
(2) will not add the tax imposed by this chapter to the sales price of the motor vehicle sold, leased, or rented.
(b) An offense under this section is a Class C misdemeanor.

Attorney's Note

Under the Texas Codes, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class C misdemeanorup to $500
For details, see

Terms Used In Texas Tax Code 152.106

  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005