{"data":{"id":"us-tx/tex.-tax-code-201.353","jurisdiction":"us-tx","citation":"Tex. Tax Code § 201.353","heading":"INCOMPLETE RECORDS OR REPORTS; CONCEALING PROPERTY UNDER LIEN; PENALTY.","body":"(a) A person commits an offense if the person:\n(1) with intent to defraud the state, knowingly fails to keep a complete record that the person is required by this chapter to keep;\n(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\n(3) with intent to defraud the state, conceals property or equipment that is under a lien authorized by Section 201.303 of this code.\n(b) An offense under this section is a misdemeanor punishable by:\n(1) a fine of not less than $100 nor more than $1,000;\n(2) confinement in county jail for not more than 12 months; or\n(3) both a fine and confinement.\n(c) In addition to the criminal penalty, a person is liable for a civil penalty of $1,000 if the person:\n(1) performs any act constituting an offense under Subsection (a) of this section;\n(2) with intent to defraud the state, makes a false entry in any record the person is required by this chapter to keep;\n(3) destroys, damages, or conceals a record the person is required by this chapter to keep;\n(4) falsifies a report the person is required by this chapter to file; or\n(5) violates any rule promulgated under this section.\nActs 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE I. SEVERANCE TAXES","CHAPTER 201. GAS PRODUCTION TAX","SUBCHAPTER H. PENALTIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.201.htm#201.353","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"7b44ef88a48f012d91f748b99dd9e3359782c38355d39648ab2e691975ac7cdf","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-201.352","next":"us-tx/tex.-tax-code-201.354"},"notice":"GroundRules: Original legal text. Not legal advice."}