Texas Tax Code 154.516 – Books and Records
Terms Used In Texas Tax Code 154.516
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- 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
A person commits an offense if the person:
(1) knowingly makes, delivers to, and files with the comptroller a false return or report or an incomplete return or report;
(2) knowingly fails to make and deliver to the comptroller a return or report as required by this chapter;
(3) destroys, mutilates, or conceals a book or record required by this chapter;
(4) refuses to permit the attorney general or the comptroller to inspect and audit books and records that are required by this chapter or that are incidental to the conduct of the cigarette business;
(5) knowingly makes a false entry or fails to make entries in the books and records as required by this chapter; or
(6) fails to keep books and records for four years as required by this chapter.