(a) A person commits an offense if the person intentionally or knowingly conceals, destroys, makes a false entry in, or fails to make an entry in records that are required to be made or kept under this chapter.
(b) An offense under this section is a felony of the third degree.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 151.7102. False Entry or Failure to Enter in Records - last updated April 14, 2021 | https://codes.findlaw.com/tx/tax-code/tax-sect-151-7102.html
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