Tax Code § 152.103

Sec. 152.103. FAILURE TO KEEP RECORDS. 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. Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10, eff. Oct. 1, 1993; Acts 1993, 73rd Leg., ch. 587, Sec. 25, eff. Oct. 1, 1993; Acts 2001, 77th Leg., ch. 442, Sec. 19, eff. Sept. 1, 2001.