Tex. Gov't Code Section 321.019
Interference with Audit or Investigation


An officer or employee of this state or of an entity subject to audit or investigation by the state auditor commits an offense if the officer or employee:


refuses to immediately permit the State Auditor to examine or have access to the books, accounts, reports, vouchers, papers, documents, or electronic data to which the State Auditor is entitled under Section 321.013 (Powers and Duties of State Auditor)(e) or other law, or to the cash drawer, or cash from the officer’s or employee’s department;


interferes with an examination by the State Auditor; or


refuses to make a report required by this chapter.


An offense under this section is a Class A misdemeanor.
Acts 1985, 69th Leg., ch. 479, Sec. 1, eff. Sept. 1, 1985. Amended by Acts 1987, 70th Leg., ch. 862, Sec. 10, eff. Aug. 31, 1987; Acts 1997, 75th Leg., ch. 1122, Sec. 5, eff. Sept. 1, 1997.

Source: Section 321.019 — Interference with Audit or Investigation, https://statutes.­capitol.­texas.­gov/Docs/GV/htm/GV.­321.­htm#321.­019 (accessed Dec. 2, 2023).

Dec. 2, 2023

§ 321.019’s source at texas​.gov