(a) A person commits an offense if the person:
(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.
(b) An offense under this section is a misdemeanor punishable by:
(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.
Official text of the Texas Tax Code as published by the Texas Legislative Council.