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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 F. FRANCHISE TAX |
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Chapter 171. FRANCHISE TAX |
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Subchapter H. ENFORCEMENT |
Sec. 171.363. WILFUL AND FRAUDULENT ACTS
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(a) A taxable entity commits an offense if the taxable entity is subject to the provisions of this chapter and the taxable entity wilfully:
(1) fails to file a report;
(2) fails to keep books and records as required by this chapter;
(3) files a fraudulent report;
(4) violates any rule of the comptroller for the administration and enforcement of the provisions of this chapter; or
(5) attempts in any other manner to evade or defeat any tax imposed by this chapter or the payment of the tax.
(b) A person commits an offense if the person is an accountant or an agent for or an officer or employee of a taxable entity and the person knowingly enters or provides false information on any report, return, or other document filed by the taxable entity under this chapter.
(c) A person who commits an offense under this section may also, in addition to the punishment provided by this section, be liable for a penalty under this chapter.
(d) An offense under this section is a felony of the third degree.
(e) A person whose commercial domicile or whose residence is in this state may be prosecuted under this section only in the county in which the person's commercial domicile or residence is located unless the person asserts a right to be prosecuted in another county.
(f) A prosecution for a violation of this section must be commenced before the fifth anniversary of the date of the violation.