Texas Tax Code
§ 151.7103 — FAILURE TO PRODUCE FOR INSPECTION OR ALLOW INSPECTION OF RECORDS
TX § 151.7103Title 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
View on source(a)A person commits an offense if the person is asked, by a person authorized by the comptroller, to produce or allow inspection of a record required to be kept under this chapter and the person fails to produce the record or allow the inspection after the allowed time.
(b)An offense under this section is a Class C misdemeanor. Each day the person fails to allow inspection of records or produce records for inspection after receiving a request is a separate offense.
Legislative history
Added by Acts 2001, 77th Leg., ch. 442, Sec. 15, eff. Sept. 1, 2001.