Sec. 22.29. PENALTY FOR FRAUD OR INTENT TO EVADE TAX. (a) The chief appraiser shall impose an additional penalty on the person equal to 50 percent of the total amount of taxes imposed on the property for the tax year of the statement or report by the taxing units participating in the appraisal district if it is finally determined by a court that:
(1) the person filed a false statement or report with the intent to commit fraud or to evade the tax; or
(2) the person alters, destroys, or conceals any record, document, or thing, or presents to the chief appraiser any altered or fraudulent record, document, or thing, or otherwise engages in fraudulent conduct, for the purpose of affecting the course or outcome of an inspection, investigation, determination, or other proceeding before the appraisal district.
(b) Enforcement of this section shall be by a proceeding initiated by the district or county attorney of the county in which the appraisal is established, on behalf of the appraisal district.
(c) In making a determination of liability under this section, the court shall consider:
(1) the person’s compliance history with respect to paying taxes and filing statements or reports;
(2) the type, nature, and taxability of the specific property involved;
(3) the type, nature, size, and sophistication of the person’s business or other entity for which property is rendered;
(4) the completeness of the person’s records;
(5) the person’s reliance on advice provided by the appraisal district that may have contributed to the violation;
(6) any change in appraisal district policy during the current or preceding tax year that may affect how property is rendered; and
(7) any other factor the court considers relevant.
(d) The chief appraiser may retain a portion of a penalty collected under this section, not to exceed 20 percent of the amount of the penalty, to cover the chief appraiser’s costs of collecting the penalty. The chief appraiser shall distribute the remainder of the penalty to each taxing unit participating in the appraisal district that imposes taxes on the property in proportion to the taxing unit’s share of the total amount of taxes imposed on the property by all taxing units participating in the district.
Added by Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1, 2004.