(a) A person commits an offense if the person sells, transfers, furnishes, or receives a chemical precursor subject to Section 481.077(a) and the person:
(1) does not comply with Section 481.077 or 481.0771;
(2) knowingly makes a false statement in a report or record required by Section 481.077 or 481.0771; or
(3) knowingly violates a rule adopted under Section 481.077 or 481.0771.
(b) An offense under this section is a state jail felony, unless it is shown on the trial of the offense that the defendant has been previously convicted of an offense under this section or Section 481.137, in which event the offense is a felony of the third degree.