Tex. Health & Safety Code § 161.460
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
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 and Safety Code § 161.460