Penalty for Signing False Statement or Certificate

Taxes on Sale, Rental, and Use of Motor Vehicles · Penalties

(a) A person commits an offense if the person signs a joint statement required by Section 152.062 or a certificate required by Section 152.092(b) and knows that it is false in any material fact.

(b) An offense under this section is a felony of the third degree.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source

Legislative history

Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 24, eff. Oct. 1, 1993; Acts 2001, 77th Leg., ch. 442, Sec. 17, eff. Sept. 1, 2001.

This section refers to

§ 152.062 § 152.092