Sec. 201.353.  INCOMPLETE RECORDS OR REPORTS;  CONCEALING PROPERTY UNDER LIEN;  PENALTY.  (a)  A person commits an offense if the person:
(1)  with intent to defraud the state, knowingly fails to keep a complete record that the person is required by this chapter to keep;
(2)  knowingly fails to file a complete report on or before the day the person is required by this chapter to file the report;  or
(3)  with intent to defraud the state, conceals property or equipment that is under a lien authorized by Section 201.303 of this code.
(b)  An offense under this section is a misdemeanor punishable by:
(1)  a fine of not less than $100 nor more than $1,000;
(2)  confinement in county jail for not more than 12 months;  or
(3)  both a fine and confinement.
(c)  In addition to the criminal penalty, a person is liable for a civil penalty of $1,000 if the person:
(1)  performs any act constituting an offense under Subsection (a) of this section;
(2)  with intent to defraud the state, makes a false entry in any record the person is required by this chapter to keep;
(3)  destroys, damages, or conceals a record the person is required by this chapter to keep;
(4)  falsifies a report the person is required by this chapter to file;  or
(5)  violates any rule promulgated under this section.
Acts 1981, 67th Leg., p. 1733, ch. 389, Sec. 1, eff. Jan. 1, 1982.