Texas Tax Code 202.307 – Incomplete Records or Reports; Concealing Property Under Lien; Penalty
(a) A person commits an offense if the person:
(1) with intent to defraud the state, knowingly fails to keep a complete record that he is required by this chapter to keep;
(2) knowingly fails to file a complete report that he is required by this chapter to file;
(3) with intent to defraud the state, conceals property or equipment that is under a lien authorized by § 202.302 of this code; or
(4) fails or refuses to permit the comptroller or attorney general to inspect a record or report required by this chapter.
(b) An offense under this section is a misdemeanor punishable by:
(1) a fine of not less than $25 nor more than $5,000;
(2) confinement in county jail for not less than one month nor more than six months; or
(3) both a fine and confinement.
Terms Used In Texas Tax Code 202.307
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Lien: A claim against real or personal property in satisfaction of a debt.
- Month: means a calendar month. See Texas Government Code 312.011
- 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
- Property: means real and personal property. See Texas Government Code 311.005