(a) A person commits an offense if the person:
(1) intentionally or knowingly makes a false entry in, or a fraudulent alteration of, an exemption or resale certificate;
(2) makes, presents, or uses an exemption certificate or resale certificate with knowledge that it is false and with the intent that it be accepted as a valid resale or exemption certificate; or
(3) intentionally conceals, removes, or impairs the verity or legibility of an exemption or resale certificate or unreasonably impedes the availability of an exemption or resale certificate.
(b) An offense under Subsection (a) is:
(1) a Class C misdemeanor if the tax avoided by the use of the exemption or resale certificate is less than $20;
(2) a Class B misdemeanor if the tax avoided by the use of the exemption or resale certificate is $20 or more, but less than $200;
(3) a Class A misdemeanor if the tax avoided by the use of the exemption or resale certificate is $200 or more, but less than $750;
(4) a felony of the third degree if the tax avoided by the use of the exemption or resale certificate is $750 or more, but less than $20,000; or
(5) a felony of the second degree if the tax avoided by the use of the exemption or resale certificate is $20,000 or more.