Sec. 2153.358.  CRIMINAL OFFENSE;  FAILURE TO REPORT OR PROVIDE INFORMATION.  (a)  A person commits an offense if the person intentionally:
(1)  fails or refuses to report information to the comptroller as required by Section 2153.202;  or
(2)  withholds or conceals information required to be reported under Section 2153.202 from a person designated as responsible for reporting to the comptroller the information required under that section.
(b)  An offense under this section is a Class B misdemeanor.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.