Texas Statutes
Subchapter H. Records and Reports
Section 22.354. Failure to Maintain Financial Record or Prepare Annual Report; Offense

Sec. 22.354. FAILURE TO MAINTAIN FINANCIAL RECORD OR PREPARE ANNUAL REPORT; OFFENSE. (a) A corporation commits an offense if the corporation fails to maintain a financial record, prepare an annual report, or make the record or report available to the public in the manner required by Section 22.353.
(b) An offense under this section is a Class B misdemeanor.
Acts 2003, 78th Leg., ch. 182, Sec. 1, eff. Jan. 1, 2006.