(a) Except as provided by Subsection (b), Subchapter E, Chapter 12, Penal Code, applies to offenses under this chapter committed by a corporation or association.
(b) The court may not fine a corporation or association under § 12.51(c), Penal Code, unless the amount of the fine under that subsection is greater than the amount that could be fixed by the court under § 12.51(b), Penal Code.

Terms Used In Texas Tax Code 162.406

  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.

(c) In addition to a sentence imposed on a corporation, the court shall give notice of the conviction to the attorney general as required by Article 17A.09, Code of Criminal Procedure.

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