Tex. Tax Code § 151.7102 — FALSE ENTRY OR FAILURE TO ENTER IN RECORDS

(a) A person commits an offense if the person intentionally or knowingly conceals, destroys, makes a false entry in, or fails to make an entry in records that are required to be made or kept under this chapter. (b) An offense under this section is a felony of the third degree. Added by Acts 2001, 77th Leg., ch. 442, Sec. 15, eff. Sept. 1, 2001.