(a) A person commits an offense if, with intent to deceive, he knowingly makes a false statement that is material to a criminal investigation and makes the statement to:
(1) a peace officer or federal special investigator conducting the investigation; or
(2) any employee of a law enforcement agency that is authorized by the agency to conduct the investigation and that the actor knows is conducting the investigation.
(b) In this section, “law enforcement agency” has the meaning assigned by Article 59.01, Code of Criminal Procedure .
(c) An offense under this section is a Class B misdemeanor.
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