FAILURE TO KEEP RECORDS.

Tex. TAX Code § 152.103.
in effect
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Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10 (a) A seller commits an offense if he fails to make and retain complete records for the period of four years as provided by this chapter. Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 587, Sec. 25 (a) A seller commits an offense if the seller fails to make and retain complete records for the period of four years as provided by Subchapter D. (b) An offense under this section is a Class C misdemeanor.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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