(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.

Attorney's Note

Under the Texas Codes, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class B misdemeanorup to 180 daysup to $2,000
For details, see Texas Penal Code § 12.22

Terms Used In Texas Occupations Code 2153.358

  • Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005