Sec. 151.7103. FAILURE TO PRODUCE FOR INSPECTION OR ALLOW INSPECTION OF RECORDS. (a) A person commits an offense if the person is asked, by a person authorized by the comptroller, to produce or allow inspection of a record required to be kept under this chapter and the person fails to produce the record or allow the inspection after the allowed time.
(b) An offense under this section is a Class C misdemeanor. Each day the person fails to allow inspection of records or produce records for inspection after receiving a request is a separate offense.
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