Tex. Tax Code § 155.026
This is the official text of Tex. Tax Code § 155.026, part of Texas’s Tax Code — governs state and local taxation.
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§ 155.026. PENALTY FOR FAILURE TO PAY TAX.
Official statutory text
(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 on or before the 30th day 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.
(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.
Status: in_force · Read it on the official government site
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