Texas Code § 33.108

CRIMINAL OFFENSES
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Sec. 33.108. CRIMINAL OFFENSES. (a) An officer, director, employee, or shareholder of a state bank commits an offense if the person knowingly:
(1) conceals information or a fact, or removes, destroys, or conceals a book or record of the bank for the purpose of concealing information or a fact, from the banking commissioner or an agent of the banking commissioner; or
(2) removes, destroys, or conceals any book or record of the bank that is material to a pending or anticipated legal or administrative proceeding.
(b) An officer, director, or employee of a state bank commits an offense if the person:
(1) knowingly makes a false entry in a book, record, report, or statement of the bank; or
(2) violates or knowingly participates in a violation of, or permits another of the bank's officers, directors, or employees to violate, the prohibition on lending trust funds under Section 113.052 , Property Code.
(c) An offense under this section is a felony of the third degree.

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