Texas § TX.154.516 - BOOKS AND RECORDS

Full text of Texas The Texas Constitution § TX.154.516 — BOOKS AND RECORDS, with citation guidance and answers to common questions.

§ TX.154.516. BOOKS AND RECORDS

BOOKS AND RECORDS. 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. Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 20, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 51, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 44, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.75, eff. Sept. 1, 1997.

Frequently Asked Questions About Texas § TX.154.516

What does The Texas Constitution § TX.154.516 cover?

Section TX.154.516 ("BOOKS AND RECORDS") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Texas § TX.154.516?

A common citation format is "The Texas Constitution § TX.154.516" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Texas law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.

How does Texas § TX.154.516 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Texas.