Texas § 122.202 PENALTY FOR FAILURE TO PAY TAX.

Texas Statutes

§ 122.202 — PENALTY FOR FAILURE TO PAY TAX.

Texas § 122.202

Code UTUtilities Code

This text of Texas § 122.202 (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. Utilities Code Code Ann. § 122.202 (2026).

Text

Sec. 122.202. PENALTY FOR FAILURE TO PAY TAX. A person who is required to pay a tax imposed by this chapter and fails to pay the tax as required by Sections 122.101 and 122.103 shall pay:

(1)a penalty of five percent of the amount of the tax due and unpaid; and

(2)if the tax is not paid before the 31st day after the date the tax payment is initially required to be made, an additional penalty of five percent of the amount of the tax due and unpaid.

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Sec. 122.202. PENALTY FOR FAILURE TO PAY TAX. A person who is required to pay a tax imposed by this chapter and fails to pay the tax as required by Sections 122.101 and 122.103 shall pay:
(1) a penalty of five percent of the amount of the tax due and unpaid; and
(2) if the tax is not paid before the 31st day after the date the tax payment is initially required to be made, an additional penalty of five percent of the amount of the tax due and unpaid.