{"data":{"id":"us-tx/tex.-health-and-safety-code-161.460","jurisdiction":"us-tx","citation":"Tex. Health and Safety Code § 161.460","heading":"CIVIL PENALTY FOR NONPAYMENT OF TAX.","body":"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.\nAdded by Acts 2003, 78th Leg., ch. 730, Sec. 1, eff. Sept. 1, 2003.","path":["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"],"source_url":"https://statutes.capitol.texas.gov/Docs/HS/htm/HS.161.htm#161.460","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:17Z","sha256":"202175fd9cd5eadf1b7e5426175855045ddac7311ee612402f834025a3c5be68","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-health-and-safety-code-161.459","next":"us-tx/tex.-health-and-safety-code-161.461"},"notice":"GroundRules: Original legal text. Not legal advice."}