GroundRules
Tex. Health and Safety Code § 161.460: CIVIL PENALTY FOR NONPAYMENT OF TAX.
Where this section sits in the code
- HEALTH AND SAFETY CODE
- TITLE 2. HEALTH
- SUBTITLE H. PUBLIC HEALTH PROVISIONS
- CHAPTER 161. PUBLIC HEALTH PROVISIONS
- SUBCHAPTER R. DELIVERY SALES OF CIGARETTES AND E-CIGARETTES
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.
Added by Acts 2003, 78th Leg., ch. 730, Sec. 1, eff. Sept. 1, 2003.
Collected 2026-08-27T01:47:17Z. Source file · JSON