(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
FAILURE OR REFUSAL TO MAKE CONTRIBUTION OR OTHER PAYMENT
Known as the Texas Unemployment Compensation Act
The act spans §§ 201–215 (345 sections).
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.