Tex. Tax Code § 151.7103 — FAILURE TO PRODUCE FOR INSPECTION OR ALLOW INSPECTION OF RECORDS

(a) A person commits an offense if the person is asked, by a person authorized by the comptroller, to produce or allow inspection of a record required to be kept under this chapter and the person fails to produce the record or allow the inspection after the allowed time. (b) An offense under this section is a Class C misdemeanor. Each day the person fails to allow inspection of records or produce records for inspection after receiving a request is a separate offense. Added by Acts 2001, 77th Leg., ch. 442, Sec. 15, eff. Sept. 1, 2001.