(a) A person commits an offense if the person refuses, conspires to refuse, or causes
another person to refuse to permit entry, inspection, sampling, or the examination
and copying of invoices or transportation records under Subchapter E of this chapter.
(b) An offense under this section is a Class C misdemeanor unless it is shown that
the person has previously been convicted of an offense under this subchapter, in which
event it is a Class B misdemeanor.
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