Texas Tax Code 152.101 – Penalty for Signing False Statement or Certificate
Current as of: 2024 | Check for updates
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(a) A person commits an offense if the person signs a joint statement required by § 152.062 or a certificate required by § 152.092(b) and knows that it is false in any material fact.
(b) An offense under this section is a felony of the third degree.
Terms Used In Texas Tax Code 152.101
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005