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eXpendit

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Misuse of State Money or Property

The Texas Constitution prohibits the giving away of the state’s money or property and the use of state money or property for private purposes. State law also requires that state property only be used for state purposes.

Criminal penalties are possible when a public servant intentionally or knowingly misuses government property, services, personnel or any other thing of value belonging to the government.

Examples:

  • Payment of gratuities
  • Travel expenses for non employees
  • Purchasing alcohol
  • Purchasing products and services without statutory authority
  • Sales tax

Note: Payment of sales tax is not reimbursable with state funds. The purchase, lease, or rental of a taxable item to an exempt organization is exempt from tax when the organization or an authorized agent pays for the taxable item and provides the vendor with an exemption certificate in lieu of tax. See Texas Administrative Code (TAC), Chapter 34, Section 3.322 (g)(2) and Tax Code, Section 151.309.

Sources [+]

Texas Constitution Article III, Section 51; Article VIII, Section 3; Article XVI, Section 6(a); Texas Government Code, Section 2203.004. Byrd v. City of Dallas, 118 Tex. 28, 6 S.W.2d 738, 740 (1928). Texas Attorney General LO-96-136 (1996). Texas Penal Code, Section 39.02(a)(2),(c).