Tex. Tax Code § 160.045
This is the official text of Tex. Tax Code § 160.045, part of Texas’s Tax Code — governs state and local taxation.
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§ 160.045. PENALTY.
Official statutory text
(a) A person 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 pay the tax before the 31st day after the date on which the tax is due, the person forfeits an additional five percent.
(b) The minimum penalty imposed by this section is $1.
(b) The minimum penalty imposed by this section is $1.
Status: in_force · Read it on the official government site
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