Texas § TX.171.363 - WILFUL AND FRAUDULENT ACTS
Full text of Texas The Texas Constitution § TX.171.363 — WILFUL AND FRAUDULENT ACTS, with citation guidance and answers to common questions.
§ TX.171.363. WILFUL AND FRAUDULENT ACTS
WILFUL AND FRAUDULENT ACTS. (a) A taxable entity commits an offense if the taxable entity is subject to the provisions of this chapter and the taxable entity wilfully: (1) fails to file a report; (2) fails to keep books and records as required by this chapter; (3) files a fraudulent report; (4) violates any rule of the comptroller for the administration and enforcement of the provisions of this chapter; or (5) attempts in any other manner to evade or defeat any tax imposed by this chapter or the payment of the tax. (b) A person commits an offense if the person is an accountant or an agent for or an officer or employee of a taxable entity and the person knowingly enters or provides false information on any report, return, or other document filed by the taxable entity under this chapter. (c) A person who commits an offense under this section may also, in addition to the punishment provided by this section, be liable for a penalty under this chapter. (d) An offense under this section is a felony of the third degree. (e) A person whose commercial domicile or whose residence is in this state may be prosecuted under this section only in the county in which the person's commercial domicile or residence is located unless the person asserts a right to be prosecuted in another county. (f) A prosecution for a violation of this section must be commenced before the fifth anniversary of the date of the violation. Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.23, eff. Jan. 1, 1992. Amended by Acts 1995, 74th Leg., ch. 1002, Sec. 20, eff. Jan. 1, 1996. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 14, eff. January 1, 2008. SUBCHAPTER I. DISPOSITION OF REVENUE
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.171.363
What does The Texas Constitution § TX.171.363 cover?
Section TX.171.363 ("WILFUL AND FRAUDULENT ACTS") 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.171.363?
A common citation format is "The Texas Constitution § TX.171.363" (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.171.363 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.