Tex. Tax Code § 151.7103 · Subchapter L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES
FAILURE TO PRODUCE FOR INSPECTION OR ALLOW INSPECTION OF RECORDS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
(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.
Notes and commentary — not statutory text
History
Added by Acts 2001, 77th Leg., ch. 442, Sec. 15, 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 950b94e7ef8fe1fd15ecc0f2654058a09293ccf9c14d018bed9c29562d72f0c6
- 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
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.