Sec. 161.460.  CIVIL PENALTY FOR NONPAYMENT OF TAX.  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.
Added by Acts 2003, 78th Leg., ch. 730, Sec. 1, eff. Sept. 1, 2003.