Sec. 161.460. CIVIL PENALTY FOR NONPAYMENT OF TAX. 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.
Structure Texas Statutes
Subtitle H - Public Health Provisions
Chapter 161 - Public Health Provisions
Subchapter R. Delivery Sales of Cigarettes and E-Cigarettes
Section 161.452. Requirements for Delivery Sales
Section 161.453. Age Verification Requirement
Section 161.454. Disclosure Requirements
Section 161.456. Registration and Reporting Requirements
Section 161.457. Collection of Taxes
Section 161.458. General Offenses
Section 161.459. Knowing Violation