(a) A person commits an offense if the person:(1) with intent to defraud the state, knowingly fails to keep a complete record that the person is required by this chapter to keep;(2) knowingly fails to file a complete report on or before the day the person is required by this chapter to file the report; or(3) with intent to defraud the state, conceals property or equipment that is under a lien authorized by Section 201.303 of this code.(b) An offense under this section is a misdemeanor punishable by:(1) a fine of not less than $100 nor more than $1,000;(2) confinement in county jail for not more than 12 months; or(3) both a fine and confinement.(c) In addition to the criminal penalty, a person is liable for a civil penalty of $1,000 if the person:(1) performs any act constituting an offense under Subsection (a) of this section;(2) with intent to defraud the state, makes a false entry in any record the person is required by this chapter to keep;(3) destroys, damages, or conceals a record the person is required by this chapter to keep;(4) falsifies a report the person is required by this chapter to person is required by this chapter to keep;(3) destroys, damages, or conceals a record the person is required by this chapter to keep;(4) falsifies a report the person is required by this chapter to file; or(5) violates any rule promulgated under this section. Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Texas Legal Code