Tex. Tax Code § 183.024 — FAILURE TO PAY TAX OR FILE REPORT

(a) A permittee who fails to file a report as required by this subchapter or who fails to pay a tax imposed by this subchapter when due shall pay five percent of the amount due as a penalty, and if the permittee fails to file the report or pay the tax within 30 days after the day the tax or report is due, the permittee shall pay an additional five percent of the amount due as an additional penalty. (b) The minimum penalty under Subsection (a) is $1. (c) A delinquent tax draws interest beginning 60 days from the due date. (d) In addition to any other penalty authorized by this section, a permittee who fails to file a report as required by this subchapter shall pay a penalty of $50. The penalty provided by this subsection is assessed without regard to whether the permittee subsequently files the report or whether any taxes were due from the permittee for the reporting period under the required report. Added by Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 14.09, eff. October 1, 2011. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572 ), Sec. 8, eff. January 1, 2014.