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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle E. SALES, EXCISE, AND USE TAXES |
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Chapter 154. CIGARETTE TAX |
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Subchapter I. PENALTIES |
Sec. 154.516. BOOKS AND RECORDS
Latest version.
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A person commits an offense if the person:
(1) knowingly makes, delivers to, and files with the comptroller a false return or report or an incomplete return or report;
(2) knowingly fails to make and deliver to the comptroller a return or report as required by this chapter;
(3) destroys, mutilates, or conceals a book or record required by this chapter;
(4) refuses to permit the attorney general or the comptroller to inspect and audit books and records that are required by this chapter or that are incidental to the conduct of the cigarette business;
(5) knowingly makes a false entry or fails to make entries in the books and records as required by this chapter; or
(6) fails to keep books and records for four years as required by this chapter.
Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 20, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 51, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 44, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.75, eff. Sept. 1, 1997.