Texas Tax Code - TAX § 202.307. Incomplete Records or Reports;  Concealing Property Under Lien;  Penalty

(1) with intent to defraud the state, knowingly fails to keep a complete record that he is required by this chapter to keep;

(2) knowingly fails to file a complete report that he is required by this chapter to file;

(3) with intent to defraud the state, conceals property or equipment that is under a lien authorized by Section 202.302 of this code;  or

(4) fails or refuses to permit the comptroller or attorney general to inspect a record or report required by this chapter.

(1) a fine of not less than $25 nor more than $5,000;

(2) confinement in county jail for not less than one month nor more than six months;  or

(3) both a fine and confinement.