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Texas Health and Safety Code

§ 161.460 — CIVIL PENALTY FOR NONPAYMENT OF TAX

HS § 161.460Title 2. HEALTH · Part H. PUBLIC HEALTH PROVISIONS · Ch. 161. PUBLIC HEALTH PROVISIONS · Art. R. DELIVERY SALES OF CIGARETTES AND E-CIGARETTES

Statute text

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A person who fails to pay a tax imposed in connection with a delivery sale shall pay to the state a civil penalty in an amount equal to five times the amount of the tax due. The penalty provided by this section is in addition to any other penalty provided by law.

Legislative history

Added by Acts 2003, 78th Leg., ch. 730, Sec. 1, eff. Sept. 1, 2003.

Source: Texas Health and Safety Code § 161.460 from the Texas Constitution and Statutes (Texas Legislature) (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.