Texas Tax Code

§ 171.363 — WILFUL AND FRAUDULENT ACTS

TX § 171.363Title 2. STATE TAXATION · Part F. FRANCHISE TAX; CREDITS · Ch. 171. FRANCHISE TAX · Art. H. ENFORCEMENT

(a)A taxable entity commits an offense if the taxable entity is subject to the provisions of this chapter and the taxable entity wilfully:

(1)fails to file a report;

(2)fails to keep books and records as required by this chapter;

(3)files a fraudulent report;

(4)violates any rule of the comptroller for the administration and enforcement of the provisions of this chapter; or

(5)attempts in any other manner to evade or defeat any tax imposed by this chapter or the payment of the tax.

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Legislative history

Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 14, eff. January 1, 2008.