{"data":{"id":"us-tx/tex.-tax-code-160.045","jurisdiction":"us-tx","citation":"Tex. Tax Code § 160.045","heading":"PENALTY.","body":"(a) A person who fails to pay a tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, and if the person fails to pay the tax before the 31st day after the date on which the tax is due, the person forfeits an additional five percent.\n(b) The minimum penalty imposed by this section is $1.\nAdded by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 160. TAXES ON SALES AND USE OF BOATS AND BOAT MOTORS","SUBCHAPTER C. COLLECTION AND ENFORCEMENT OF TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.160.htm#160.045","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"7fd5f9e0afe22ef600ad9faaaccdf410b19e03d456928b225f0957c20d5428d4","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-160.044","next":"us-tx/tex.-tax-code-160.046"},"notice":"GroundRules: Original legal text. Not legal advice."}