Sec. 152.103. FAILURE TO KEEP RECORDS.
Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10
(a) A seller commits an offense if he fails to make and retain complete records for the period of four years as provided by this chapter.
Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 587, Sec. 25
(a) A seller commits an offense if the seller fails to make and retain complete records for the period of four years as provided by Subchapter D.
(b) An offense under this section is a Class C misdemeanor.
Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10, eff. Oct. 1, 1993; Acts 1993, 73rd Leg., ch. 587, Sec. 25, eff. Oct. 1, 1993; Acts 2001, 77th Leg., ch. 442, Sec. 19, eff. Sept. 1, 2001.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles
Section 152.101. Penalty for Signing False Statement or Certificate
Section 152.102. Operation Without Payment of Tax
Section 152.103. Failure to Keep Records
Section 152.104. Failure to Remit Tax Collected