LEGISLATIVE BUDGET BOARD
Austin, Texas
 
CRIMINAL JUSTICE IMPACT STATEMENT
 
78TH LEGISLATIVE REGULAR SESSION
 
April 30, 2003

TO:
Honorable Rodney Ellis, Chair, Senate Committee on Government Organization
 
FROM:
John Keel, Director, Legislative Budget Board
 
IN RE:
HB1218 by Chisum (Relating to the continuation and functions of the Texas State Board of Public Accountancy and to the confidentiality of certain information of a taxpayer undergoing examination by the comptroller; providing penalties.), As Engrossed

The provision of the bill that is the subject of this analysis would amend the Occupations Code by making offenses that involve intentional fraud punishable as felony offenses.  An offense involving intentional fraud is punishable as: a) a state jail felony if the violation results in a monetary loss of less than $10,000 or did not result in a monetary loss; b) a felony of the third degree if the violation results in a monetary loss of at least $10,000 but less than $100,000; or c) a felony of the second degree if the violation results in a monetary loss of at least $100,000.  Under current law the criminal penalty for an offense under this chapter is punishable as a Class B misdemeanor.  

 

A state jail felony is punishable by confinement in a state jail for any term of not more than two years or less than 180 days, or, in addition to confinement, a fine not to exceed $10,000.

 

A third degree felony is punishable by imprisonment in the institutional division for any term of not more than 10 years or less than 2 years, or, in addition to confinement, a fine not to exceed $10,000.

 

A second degree felony is punishable by imprisonment in the institutional division for any term of not more than 20 years or less than 2 years, or, in addition to confinement, a fine not to exceed $10,000.

 

Increasing the penalty for any criminal offense is expected to result in increased demands upon the correctional resources of counties or of the State due to longer terms of probation, or, longer terms of confinement in county jails or prison. When an offense is changed from a misdemeanor to a felony, there is a transfer of the burden of confinement of convicted offenders from the counties to the State. In the case of this bill, the increased workload and demand for resources would probably not be substantial.


Source Agencies:
LBB Staff:
JK, GG