Sec. 202.307. 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 he is required by this chapter to keep;
(2) knowingly fails to file a complete report that he is required by this chapter to file;
(3) with intent to defraud the state, conceals property or equipment that is under a lien authorized by Section 202.302 of this code; or
(4) fails or refuses to permit the comptroller or attorney general to inspect a record or report required by this chapter.
(b) An offense under this section is a misdemeanor punishable by:
(1) a fine of not less than $25 nor more than $5,000;
(2) confinement in county jail for not less than one month nor more than six months; or
(3) both a fine and confinement.
Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Chapter 202 - Oil Production Tax
Section 202.301. Delinquent Taxes: Penalty
Section 202.303. Forced Sale by Officer
Section 202.304. Suit for Taxes; Sworn Denial
Section 202.305. Unlawful Removal of Oil
Section 202.306. Inspector Has Free Access
Section 202.307. Incomplete Records or Reports; Concealing Property Under Lien; Penalty