(a) Except as provided by Section 226.055, the tax imposed by this subchapter is due and payable not later than:
(1) May 15 after the end of the calendar year in which the insurance was procured, continued, or renewed; or
(2) another date prescribed by the comptroller.
(b) An insured who fails to withhold from the premium the amount of tax imposed by this subchapter is liable for the amount of the tax and shall pay the tax due.
(c) The insured shall file a tax report and pay the tax.
(d) The insured may designate another person to file the report and pay the tax.