(a) A person commits an offense if the person signs a joint affidavit required by § 160.042 and knows that it is false in any material fact.
(b) An offense under this section is a misdemeanor punishable by a fine not to exceed $500.

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Terms Used In Texas Tax Code 160.062

  • 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