RIDING IN OR ON BOAT OR PERSONAL WATERCRAFT DRAWN BY VEHICLE; OFFENSE. (a) A person commits an offense if the person operates a motor vehicle on a highway or street when a child younger than 18 years of age is occupying a boat or personal watercraft being drawn by the motor vehicle.
(b) It is a defense to prosecution under this section that the person was:
(1) operating the motor vehicle in a parade or in an emergency; or
(2) operating the motor vehicle on a beach.
(c) In this section, “boat” and “personal watercraft” have the meanings assigned by Section 31.003, Parks and Wildlife Code.