- (a) A seller commits an offense if he fails to make and retain complete records for the period of four years as provided by this chapter.
- (a) A seller commits an offense if the seller fails to make and retain complete records for the period of four years as provided by Subchapter D.
- (b) An offense under this section is a Class C misdemeanor.
Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10, eff. Oct. 1, 1993;
Acts 1993, 73rd Leg., ch. 587, Sec. 25, eff. Oct. 1, 1993;
Acts 2001, 77th Leg., ch. 442, Sec. 19, eff. Sept. 1, 2001.