1. (a) A person who is required by Chapter 503, Transportation Code, to hold a dealer's general distinguishing number commits an offense if the person directly or indirectly advertises, holds out, or states to a customer or to the public that the person:

   1. (1) will assume, absorb, or refund a part of the tax imposed by this chapter; or
   2. (2) will not add the tax imposed by this chapter to the sales price of the motor vehicle sold, leased, or rented.
2. (b) An offense under this section is a Class C misdemeanor.

Added by Acts 2003, 78th Leg., ch. 209, Sec. 26, eff. Oct. 1, 2003.