Texas Tax Code

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

TX § 202.307Title 2. STATE TAXATION · Part I. SEVERANCE TAXES · Ch. 202. OIL PRODUCTION TAX · Art. G. ENFORCEMENT

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

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

(2)knowingly fails to file a complete report that he is required by this chapter to file;

(3)with intent to defraud the state, conceals property or equipment that is under a lien authorized by Section 202.302 of this code; or

(4)fails or refuses to permit the comptroller or attorney general to inspect a record or report required by this chapter.

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

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Legislative history

Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982.