Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 160. TAXES ON SALES AND USE OF BOATS AND BOAT MOTORS |
Subchapter D. PENALTIES |
Sec. 160.062. PENALTY FOR SIGNING FALSE AFFIDAVITS
Latest version.
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(a) A person commits an offense if the person signs a joint affidavit required by Section 160.042 and knows that it is false in any material fact.
(b) An offense under this section is a misdemeanor punishable by a fine not to exceed $500.
Added by Acts 1993, 73rd Leg., ch. 587, Sec. 32, eff. Oct. 1, 1993.