Texas Tax Code

§ 151.7102 — FALSE ENTRY OR FAILURE TO ENTER IN RECORDS

TX § 151.7102Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES

Statute text

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(a)A person commits an offense if the person intentionally or knowingly conceals, destroys, makes a false entry in, or fails to make an entry in records that are required to be made or kept under this chapter.

(b)An offense under this section is a felony of the third degree.

Legislative history

Added by Acts 2001, 77th Leg., ch. 442, Sec. 15, eff. Sept. 1, 2001.