Tex. Tax Code § 202.307 — 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 he is required by this chapter to keep; (2) knowingly fails to file a complete report that he is required by this chapter to file; (3) with intent to defraud the state, conceals property or equipment that is under a lien authorized by Section 202.302 of this code; or (4) fails or refuses to permit the comptroller or attorney general to inspect a record or report required by this chapter. (b) An offense under this section is a misdemeanor punishable by: (1) a fine of not less than $25 nor more than $5,000; (2) confinement in county jail for not less than one month nor more than six months; or (3) both a fine and confinement. Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER H. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE