Sec. 151.7102. FALSE ENTRY OR FAILURE TO ENTER IN RECORDS. (a) A person commits an offense if the person intentionally or knowingly conceals, destroys, makes a false entry in, or fails to make an entry in records that are required to be made or kept under this chapter.
(b) An offense under this section is a felony of the third degree.
Added by Acts 2001, 77th Leg., ch. 442, Sec. 15, 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