Texas § 154.061 PENALTY FOR FAILURE TO PAY TAX.

Texas Statutes

§ 154.061 — PENALTY FOR FAILURE TO PAY TAX.

Texas § 154.061

Code TXTax Code

This text of Texas § 154.061 (PENALTY FOR FAILURE TO PAY 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. Tax Code Code Ann. § 154.061 (2026).

Text

Sec. 154.061. PENALTY FOR FAILURE TO PAY TAX.

(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 within 30 days 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. SUBCHAPTER D. PERMITS

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Sec. 154.061. PENALTY FOR FAILURE TO PAY TAX. (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 within 30 days 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.
SUBCHAPTER D. PERMITS