Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle I. SEVERANCE TAXES |
Chapter 203. SULPHUR PRODUCTION TAX |
Subchapter C. ENFORCEMENT AND PENALTIES |
Sec. 203.102. FAILURE TO KEEP RECORDS: PENALTY
Latest version.
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(a) A person who fails to keep a record that he is required by this chapter to keep shall forfeit to the state a penalty of not less than $500 nor more than $5,000.
(b) A person is subject to a separate penalty for each 10 days that he fails to keep a record that he is required by this chapter to keep.
Acts 1981, 67th Leg., p. 1745, ch. 389, Sec. 1, eff. Jan. 1, 1982.