Texas Statutes

§ 161.460 — CIVIL PENALTY FOR NONPAYMENT OF TAX.

Texas § 161.460
JurisdictionTexas
Code HSHealth and Safety Code

This text of Texas § 161.460 (CIVIL PENALTY FOR NONPAYMENT OF TAX.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Tex. Health and Safety Code Code Ann. § 161.460 (2026).

Text

Sec. 161.460. CIVIL PENALTY FOR NONPAYMENT OF TAX. 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.

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Legislative History

Added by Acts 2003, 78th Leg., ch. 730, Sec. 1, eff. Sept. 1, 2003.

Nearby Sections

15
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Bluebook (online)
Texas § 161.460, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/HS/161.460.