Texas Tax Code

§ 160.062 — PENALTY FOR SIGNING FALSE AFFIDAVITS

TX § 160.062Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 160. TAXES ON SALES AND USE OF BOATS AND BOAT MOTORS · Art. D. PENALTIES

Statute text

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(a)A person commits an offense if the person signs a joint affidavit required by Section 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.

Legislative history

Added by Acts 1993, 73rd Leg., ch. 587, Sec. 32, eff. Oct. 1, 1993.