Sec. 202.307.  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 he is required by this chapter to keep;
(2)  knowingly fails to file a complete report that he is required by this chapter to file;
(3)  with intent to defraud the state, conceals property or equipment that is under a lien authorized by Section 202.302 of this code;  or
(4)  fails or refuses to permit the comptroller or attorney general to inspect a record or report required by this chapter.
(b)  An offense under this section is a misdemeanor punishable by:
(1)  a fine of not less than $25 nor more than $5,000;
(2)  confinement in county jail for not less than one month nor more than six months;  or
(3)  both a fine and confinement.
Acts 1981, 67th Leg., p. 1742, ch. 389, Sec. 1, eff. Jan. 1, 1982.