Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 214.005 - Failure or Refusal to Make Contribution or Other Payment(a) A person commits an offense if the person wilfully fails or refuses to make a contribution or other payment required from an employing unit under this subtitle.(b) An offense under this section is a Class A misdemeanor.
Tex. Lab. Code § 214.005
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. 9/1/1993.