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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 I. SEVERANCE TAXES |
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Chapter 201. GAS PRODUCTION TAX |
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Subchapter H. PENALTIES |
Sec. 201.353. INCOMPLETE RECORDS OR REPORTS; CONCEALING PROPERTY UNDER LIEN; PENALTY
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(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.