Sec. 2033.012.  FALSE STATEMENTS.  (a)  In this section, "statement" means a representation of fact, including:
(1)  a written or oral statement; or
(2)  a sworn or unsworn statement.
(b)  A person commits an offense if the person knowingly makes a material and false, incorrect, or deceptive statement to another person who is conducting an investigation or exercising discretion under this subtitle or a rule adopted under this subtitle.
(c)  An offense under this section is a state jail felony unless the statement was material in a commission action relating to a racetrack license, in which event the offense is a felony of the third degree. 
Added by Acts 2017, 85th Leg., R.S., Ch. 963 (S.B. 1969), Sec. 1.01, eff. April 1, 2019.