Tex. Tax Code § 191.087
This is the official text of Tex. Tax Code § 191.087, part of Texas’s Tax Code — governs state and local taxation.
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§ 191.087. FAILURE TO FILE REPORT OR PAY TAX.
Official statutory text
(a) If a person taxed under this subchapter fails to file a report required by this subchapter or to pay the tax imposed by this subchapter when due, the person forfeits five percent of the amount of tax due as a penalty. If the person then 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 penalty of five percent of the amount of the tax.
(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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