{"data":{"id":"us-tx/tex.-tax-code-202.307","jurisdiction":"us-tx","citation":"Tex. Tax Code § 202.307","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 he is required by this chapter to keep;\n(2) knowingly fails to file a complete report that he is required by this chapter to file;\n(3) with intent to defraud the state, conceals property or equipment that is under a lien authorized by Section 202.302 of this code; or\n(4) fails or refuses to permit the comptroller or attorney general to inspect a record or report required by this chapter.\n(b) An offense under this section is a misdemeanor punishable by:\n(1) a fine of not less than $25 nor more than $5,000;\n(2) confinement in county jail for not less than one month nor more than six months; or\n(3) both a fine and confinement.\nActs 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE I. SEVERANCE TAXES","CHAPTER 202. OIL PRODUCTION TAX","SUBCHAPTER G. ENFORCEMENT"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.202.htm#202.307","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"69ca93c9355a1218121261cda00f4a744f989e0d7cee459ddbb794d5738ce21d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-202.306","next":"us-tx/tex.-tax-code-202.351"},"notice":"GroundRules: Original legal text. Not legal advice."}