Tex. Tax Code § 152.101

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 152.101 - Penalty for Signing False Statement or Certificate
(a) A person commits an offense if the person signs a joint statement required by Section 152.062 or a certificate required by Section 152.092(b) and knows that it is false in any material fact.
(b) An offense under this section is a felony of the third degree.

Tex. Tax Code § 152.101

Acts 2001, 77th Leg., ch. 442, Sec. 17, eff. Sept. 1, 2001
Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 24, eff. Oct. 1, 1993
Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982.