{"data":{"id":"us-tx/tex.-tax-code-151.7102","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.7102","heading":"FALSE ENTRY OR FAILURE TO ENTER IN RECORDS.","body":"(a) A person commits an offense if the person intentionally or knowingly conceals, destroys, makes a false entry in, or fails to make an entry in records that are required to be made or kept under this chapter.\n(b) An offense under this section is a felony of the third degree.\nAdded by Acts 2001, 77th Leg., ch. 442, Sec. 15, eff. Sept. 1, 2001.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.7102","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"f8c1a8b0880b6d37682cd4888543286ca865ff18306e14f41eb1b8d5f014c144","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.7101","next":"us-tx/tex.-tax-code-151.7103"},"notice":"GroundRules: Original legal text. Not legal advice."}