| (1) A person commits an offense if he issues a check
to a licensed distributor, licensed supplier, or permissive supplier
for the payment of fuel knowing that his account with the bank on
which the check is drawn has insufficient funds and if the payment
is for an obligation that includes tax imposed by Tax Code, Chapter
162, that is required to be collected by the licensed distributor,
licensed supplier, or permissive supplier. The offense is a Class
C misdemeanor.
(2) If a licensed distributor, licensed supplier, or
permissive supplier receives an insufficient fund check causing a
refund to be sought or a credit taken in accordance with the provisions
in this section, the licensed distributor, licensed supplier, or permissive
supplier may notify the comptroller of the receipt of the insufficient
fund check. When making the notification, a photocopy of both sides
of the returned check should be furnished.
(3) A person who issues an insufficient fund check
to a licensed distributor, licensed supplier, or permissive supplier
for payment of an obligation that includes tax imposed by Tax Code,
Chapter 162, that is required to be collected by the licensed distributor,
licensed supplier, or permissive supplier may be assessed a penalty
equal to 100% of the total amount of tax not paid to the licensed
distributor, licensed supplier, or permissive supplier. This penalty
is in addition to any penalties, interest, and collection actions
authorized by the Tax Code.
|
| Source Note: The provisions of this §3.442 adopted to be effective April 13, 2005, 30 TexReg 2093; amended to be effective November 16, 2009, 34 TexReg 8039; amended to be effective February 27, 2014, 39 TexReg 1162 |
