Tex. Tax Code § 201.353 — INCOMPLETE RECORDS OR REPORTS; CONCEALING PROPERTY UNDER LIEN; PENALTY

(a) A person commits an offense if the person: (1) with intent to defraud the state, knowingly fails to keep a complete record that the person is required by this chapter to keep; (2) knowingly fails to file a complete report on or before the day the person is required by this chapter to file the report; or (3) with intent to defraud the state, conceals property or equipment that is under a lien authorized by Section 201.303 of this code. (b) An offense under this section is a misdemeanor punishable by: (1) a fine of not less than $100 nor more than $1,000; (2) confinement in county jail for not more than 12 months; or (3) both a fine and confinement. (c) In addition to the criminal penalty, a person is liable for a civil penalty of $1,000 if the person: (1) performs any act constituting an offense under Subsection (a) of this section; (2) with intent to defraud the state, makes a false entry in any record the person is required by this chapter to keep; (3) destroys, damages, or conceals a record the person is required by this chapter to keep; (4) falsifies a report the person is required by this chapter to file; or (5) violates any rule promulgated under this section. Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982.