Texas Tax Code

§ 201.353 — INCOMPLETE RECORDS OR REPORTS; CONCEALING PROPERTY UNDER LIEN; PENALTY

TX § 201.353Title 2. STATE TAXATION · Part I. SEVERANCE TAXES · Ch. 201. GAS PRODUCTION TAX · Art. H. PENALTIES

(a)A person commits an offense if the person:

(1)with intent to defraud the state, knowingly fails to keep a complete record that the person is required by this chapter to keep;

(2)knowingly fails to file a complete report on or before the day the person is required by this chapter to file the report; or

(3)with intent to defraud the state, conceals property or equipment that is under a lien authorized by Section 201.303 of this code.

(b)An offense under this section is a misdemeanor punishable by:

(1)a fine of not less than $100 nor more than $1,000;

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Legislative history

Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982.