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.
Tex. Health & Safety Code § 161.460
CIVIL PENALTY FOR NONPAYMENT OF TAX
Added by Acts 2003, 78th Leg., ch. 730, Sec. 1, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.