Tex. Health and Safety Code § 161.460
This is the official text of Tex. Health and Safety Code § 161.460, part of Texas’s Health and Safety Code — covers public health and safety regulation.
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§ 161.460. CIVIL PENALTY FOR NONPAYMENT OF TAX.
Official statutory text
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.
Status: in_force · Read it on the official government site
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