{"data":{"id":"us-tx/tex.-tax-code-151.7103","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.7103","heading":"FAILURE TO PRODUCE FOR INSPECTION OR ALLOW INSPECTION OF RECORDS.","body":"(a) A person commits an offense if the person is asked, by a person authorized by the comptroller, to produce or allow inspection of a record required to be kept under this chapter and the person fails to produce the record or allow the inspection after the allowed time.\n(b) An offense under this section is a Class C misdemeanor. Each day the person fails to allow inspection of records or produce records for inspection after receiving a request is a separate offense.\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#151.7103","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"8493086e787c8fa2ac00590ac4d04610d01bd2986310c1d3dcc3abc4c80567ae","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.7102","next":"us-tx/tex.-tax-code-151.711"},"notice":"GroundRules: Original legal text. Not legal advice."}