{"data":{"id":"us-tx/tex.-tax-code-155.026","jurisdiction":"us-tx","citation":"Tex. Tax Code § 155.026","heading":"PENALTY FOR FAILURE TO PAY TAX.","body":"(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.\n(b) The minimum penalty imposed by this section is $50.\n(c) The dishonor of a check delivered to the treasury for payment of taxes constitutes a failure to pay the tax when due.\nActs 1981, 67th Leg., p. 1669, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 451, ch. 93, Sec. 3, eff. Sept. 1, 1983; Acts 1991, 72nd Leg., ch. 409, Sec. 47, eff. June 7, 1991.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 155. CIGARS AND TOBACCO PRODUCTS TAX","SUBCHAPTER B. IMPOSITION AND RATE OF TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.155.htm#155.026","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"7b36dc65ff70bf323fd8810a7a92751a8cdaa87c6acb5d3dbb761452035e02e9","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-155.025","next":"us-tx/tex.-tax-code-155.027"},"notice":"GroundRules: Original legal text. Not legal advice."}