Tex. Tax Code § 152.101 — PENALTY FOR SIGNING FALSE STATEMENT OR CERTIFICATE

(a) A person commits an offense if the person signs a joint statement required by Section 152.062 or a certificate required by Section 152.092 (b) and knows that it is false in any material fact. (b) An offense under this section is a felony of the third degree. Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 24, eff. Oct. 1, 1993; Acts 2001, 77th Leg., ch. 442, Sec. 17, eff. Sept. 1, 2001.