Texas Tax Code

§ 182.102 — PENALTY FOR FAILURE TO FILE REPORT OR TO PAY TAX

TX § 182.102Title 2. STATE TAXATION · Part G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES · Ch. 182. MISCELLANEOUS GROSS RECEIPTS TAXES · Art. F. PENALTIES

Statute text

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(a)A person who fails to file a report as required by this chapter or who fails to pay a tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, and if the person fails to file the report or pay the tax within 30 days after the day on which the tax or report is due, the person forfeits an additional five percent.

(b)The minimum penalty imposed by this section is $1.

Legislative history

Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 452, ch. 93, Sec. 5, eff. Sept. 1, 1983.