Section 334.113 - Tax Collection; Penalty(a) The owner of a motor vehicle required to collect the tax imposed under this subchapter shall report and send the taxes collected to the municipality or county as provided by the ordinance or order imposing the tax.(b) A municipality by ordinance or a county by order may prescribe penalties, including interest charges, for failure to keep records required by the municipality or county, to report when required, or to pay the tax when due.(c) The attorney acting for the municipality or county may bring suit against a person who fails to collect a tax under this subchapter and to pay it over to the municipality or county as required.Tex. Loc. Gov't. Code § 334.113
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. 9/1/1997.