Texas Statutes
Subchapter H. Penalties and Enforcement Provisions
Section 2153.358. Criminal Offense; Failure to Report or Provide Information

Sec. 2153.358. CRIMINAL OFFENSE; FAILURE TO REPORT OR PROVIDE INFORMATION. (a) A person commits an offense if the person intentionally:
(1) fails or refuses to report information to the comptroller as required by Section 2153.202; or
(2) withholds or conceals information required to be reported under Section 2153.202 from a person designated as responsible for reporting to the comptroller the information required under that section.
(b) An offense under this section is a Class B misdemeanor.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.