34 Tex. Admin. Code § 3.15 - Penalty for Fraud, Intent to Evade Tax or the Alteration, Destruction, or Concealment of Records

(a) In determining whether to impose the additional penalty under Tax Code, §111.061(b), the comptroller may impute to the taxpayer the acts or omissions of:

(1) any officer, director, manager, or governing authority of the taxpayer; and

(2) any agent or employee with the actual or apparent authority to prepare information for or submit information to the comptroller.

(b) To avoid imputing the acts or omissions of a person to the taxpayer, the taxpayer may present evidence that the person was engaged in an independent course of conduct that did not further any purpose of the taxpayer.

(c) The comptroller may impose the additional penalty on the taxpayer without regard to whether an officer, manager, director, partner, or other person is personally liable for fraudulent tax evasion under the Tax Code.