Sec. 155.212.  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 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 tobacco products business;
(5)  knowingly makes a false entry or fails to make entries in the books and records 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. 1684, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 43, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 90, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 68, eff. June 7, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 55, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.116, eff. Sept. 1, 1997.