Sec. 151.709. FAILURE TO FURNISH REPORT; CRIMINAL PENALTY. (a) A person commits an offense if the person refuses to furnish a report as required by this chapter or by the comptroller as authorized by this chapter.
(b) A first offense under this section is a Class C misdemeanor.
(c) If it is shown on the trial of an offense under this section that the person has previously been finally convicted of one offense under this section, on conviction the person shall be punished for a Class B misdemeanor punishable by a fine only, not to exceed $2,000.
(d) If it is shown on the trial of an offense under this section that the person has previously been finally convicted of two or more offenses under this section, on conviction the person shall be punished for a Class A misdemeanor punishable by a fine only, not to exceed $4,000.
Acts 1981, 67th Leg., p. 1584, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2001, 77th Leg., ch. 442, Sec. 14, eff. Sept. 1, 2001.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter L. Prohibited Acts and Civil and Criminal Penalties
Section 151.701. Use of Stamps or Tokens Prohibited
Section 151.703. Failure to Report or Pay Tax
Section 151.704. Sales Tax Absorption; Criminal Penalty
Section 151.705. Collection of Use Tax; Criminal Penalty
Section 151.707. Resale or Exemption Certificate; Criminal Penalty
Section 151.708. Selling Without Permit; Criminal Penalty
Section 151.709. Failure to Furnish Report; Criminal Penalty
Section 151.7101. Election of Offenses
Section 151.7102. False Entry or Failure to Enter in Records
Section 151.7103. Failure to Produce for Inspection or Allow Inspection of Records
Section 151.711. Limitations on Prosecutions
Section 151.712. Civil Penalty for Persons Certifying Exports
Section 151.713. Furnishing False Information to Customs Broker; Civil Penalty