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Tex. Tax Code § 155.026

PENALTY FOR FAILURE TO PAY TAX

Texas · Texas Tax Code · Status: effective

Taxation
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Tex. Tax Code § 155.026, PENALTY FOR FAILURE TO PAY TAX, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575172
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(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 on or before the 30th day 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.