- (a) A distributor who fails to timely pay the tax when due shall pay five percent of the amount of tax then due as a penalty, and if the distributor fails to pay the tax within 30 days after the day on which the tax is due, the distributor shall pay an additional five percent.
- (b) The minimum penalty imposed by this section is $50.
- (c) The dishonor of a check delivered to the treasury for payment of taxes constitutes a failure to pay the tax when due.
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 16, eff. June 7, 1991.