Tex. Tax Code Section 201.353
Incomplete Records or Reports; Concealing Property Under Lien; Penalty

(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 (Tax Lien) 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;

(2)

confinement in county jail for not more than 12 months; or

(3)

both a fine and confinement.

(c)

In addition to the criminal penalty, a person is liable for a civil penalty of $1,000 if the person:

(1)

performs any act constituting an offense under Subsection (a) of this section;

(2)

with intent to defraud the state, makes a false entry in any record the person is required by this chapter to keep;

(3)

destroys, damages, or conceals a record the person is required by this chapter to keep;

(4)

falsifies a report the person is required by this chapter to file; or

(5)

violates any rule promulgated under this section.
Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Source: Section 201.353 — Incomplete Records or Reports; Concealing Property Under Lien; Penalty, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­201.­htm#201.­353 (accessed Jun. 5, 2024).

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Accessed:
Jun. 5, 2024

§ 201.353’s source at texas​.gov