{"data":{"id":"us-tx/tex.-tax-code-111.007","jurisdiction":"us-tx","citation":"Tex. Tax Code § 111.007","heading":"CRIMINAL PENALTIES FOR DISCLOSING FEDERAL TAX INFORMATION.","body":"(a) The comptroller, a person who formerly held the office of comptroller, or an employee or former employee of the comptroller commits an offense if he discloses in a manner unauthorized by law a federal tax return or federal tax return information that is required to be submitted to the comptroller by any person.\n(b) An offense under this section is a misdemeanor punishable by a fine of not more than $1,000 or by confinement in jail for not more than one year, or by both a fine and confinement.\nActs 1981, 67th Leg., p. 1502, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE B. ENFORCEMENT AND COLLECTION","CHAPTER 111. COLLECTION PROCEDURES","SUBCHAPTER A. COLLECTION DUTIES AND POWERS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm#111.007","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"71c72e1a900e94f4e2d2b0cf2f544821636872b0ff729e5b0c595a97e6c5c1e2","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-111.006","next":"us-tx/tex.-tax-code-111.0075"},"notice":"GroundRules: Original legal text. Not legal advice."}