(a) A person commits an offense if the person intentionally:
(1) fails or refuses to report information to the comptroller as required by Section 2153.202; or
(2) withholds or conceals information required to be reported under Section 2153.202 from a person designated as responsible for reporting to the comptroller the information required under that section.
(b) An offense under this section is a Class B misdemeanor.
Official text of the Texas Occupations Code as published by the Texas Legislative Council.