Texas Tax Code

§ 154.061 — PENALTY FOR FAILURE TO PAY TAX

TX § 154.061Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. C. TAX STAMPS

Statute text

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(a)A distributor who fails to timely pay the tax when due shall pay five percent of the amount of tax then due as a penalty, and if the distributor fails to pay the tax within 30 days after the day on which the tax is due, the distributor shall pay an additional five percent.

(b)The minimum penalty imposed by this section is $50.

(c)The dishonor of a check delivered to the treasury for payment of taxes constitutes a failure to pay the tax when due.

Legislative history

Added by Acts 1991, 72nd Leg., ch. 409, Sec. 16, eff. June 7, 1991.