Texas Tax Code
§ 22.29 — PENALTY FOR FRAUD OR INTENT TO EVADE TAX
TX § 22.29Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 22. RENDITIONS AND OTHER REPORTS · Art. B. REQUIREMENTS AND PROCEDURES
Statute text
View on source(a)The chief appraiser shall impose an additional penalty on the person equal to 50 percent of the total amount of taxes imposed on the property for the tax year of the statement or report by the taxing units participating in the appraisal district if it is finally determined by a court that:
(1)the person filed a false statement or report with the intent to commit fraud or to evade the tax; or
(2)the person alters, destroys, or conceals any record, document, or thing, or presents to the chief appraiser any altered or fraudulent record, document, or thing, or otherwise engages in fraudulent conduct, for the purpose of affecting the course or outcome of an inspection, investigation, determination, or other proceeding before the appraisal district.
(b)Enforcement of this section shall be by a proceeding initiated by the district or county attorney of the county in which the appraisal is established, on behalf of the appraisal district.
(c)In making a determination of liability under this section, the court shall consider:
(1)the person's compliance history with respect to paying taxes and filing statements or reports;
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Legislative history
Added by Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1, 2004.