Tex. Tax Code § 151.709 · Subchapter L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES
FAILURE TO FURNISH REPORT; CRIMINAL PENALTY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person commits an offense if the person refuses to furnish a report as required by this chapter or by the comptroller as authorized by this chapter.
(b) A first offense under this section is a Class C misdemeanor.
(c) If it is shown on the trial of an offense under this section that the person has previously been finally convicted of one offense under this section, on conviction the person shall be punished for a Class B misdemeanor punishable by a fine only, not to exceed $2,000.
(d) If it is shown on the trial of an offense under this section that the person has previously been finally convicted of two or more offenses under this section, on conviction the person shall be punished for a Class A misdemeanor punishable by a fine only, not to exceed $4,000.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1584, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2001, 77th Leg., ch. 442, Sec. 14, eff. Sept. 1, 2001.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 b24e0f0df6f04fd2ac78cfd2a682a9cd43ec5a51e95c1670744184d57695eba9
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 151.709. Each shows the citation as that text prints it.
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