Texas Codes

Tex. Tax Code § 111.061 (2026)

Penalty On Delinquent Tax Or Tax Reports

✓ current as of May 2026

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Sec. 111.061. PENALTY ON DELINQUENT TAX OR TAX REPORTS. (a) Except as otherwise provided, a penalty of five percent of the tax due shall be imposed on a person who fails to pay a tax imposed or file a report required by Title 2 or 3 of this code when due, and, if the person fails to file the report or pay the tax within 30 days after the day on which the tax or report is due, an additional five percent penalty shall be imposed.

(b) Except where another penalty for fraud or intent to evade the tax is specifically provided, an additional penalty of 50 percent of the tax due shall be imposed if it is determined that:

(1) the failure to pay the tax or file a report when due was a result of fraud or an intent to evade the tax; or

(2) the taxpayer alters, destroys, or conceals any record, document, or thing, or presents to the comptroller any altered or fraudulent record, document, or thing, or otherwise engages in fraudulent conduct, for the apparent purpose of affecting the course or outcome of an audit, investigation, redetermination, or other proceeding before the comptroller.

(c) The penalties provided by Subsection (b) are intended to be remedial in nature and are provided for the protection of state revenue and to reimburse the state for expenses incurred as a result of fraud, including expenses incurred in conducting an investigation.

Added by Acts 1989, 71st Leg., ch. 231, Sec. 4, eff. Aug. 28, 1989. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 6, eff. Sept. 1, 1997.

Amended by:

Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 12, eff. September 1, 2011.

Notes of Decisions

Cited in 8 cases, 2011–2020 · leading case: Sanadco Inc., a Texas Corp. Mahmoud Ahmed Isba Broadway Grocery, Inc. & Shariz, Inc. v. Glenn Hegar, in His Individual & Off. Capacity as Comptroller of Pub. Accounts Off. of Comptroller of Pub. Accounts for the State of Texas & Ken Paxton, in His Off. Capacity as Attorney Gen. of the State of Texas (Tex. App. 2015).

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Sanadco Inc., a Texas Corp. Mahmoud Ahmed Isba Broadway Grocery, Inc. & Shariz, Inc. v. Glenn Hegar, in His Individual & Off. Capacity as Comptroller of Pub. Accounts Off. of Comptroller of Pub. Accounts for the State of Texas & Ken Paxton, in His Off. Capacity as Attorney Gen. of the State of Texas (Tex. App. 2015). · cites it 13× “The Comptroller is authorized to assess an additional 50% penalty under Tex. Tax Code Ann. § 111.061 (b) if she determines that a taxpayer committed fraud or had the intent to evade tax.”

Off. of the Comptroller of Pub. Accounts for the State of Texas Glenn Hegar, Individually & in His Off. Capacity as Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of Texas v. Farshid Enter., L.L.C. & Abul Hasnat (Tex. App. 2017). · cites it 2× “061(b) of the Tax Code, see Tex. Tax Code § 111.061(b), without adopting it in 3 compliance with APA rule-making procedures; (iv) sections of chapter 112 of the Tax Code “mandating prepayment of assessed taxes, penalties and interest to invoke the trial court’s jurisdiction”…”

Saeed Khan v. State (Tex. App. 2011). · cites it 3× “See Tex. Tax Code Ann. § 111.061 (b)(1) (West 2008); see also Tex.”

Sanadco Inc., a Texas Corp. Mahmoud Ahmed Isba Broadway Grocery, Inc. & Shariz, Inc. v. Glenn Hegar, in His Individual & Off. Capacity as Comptroller of Pub. Accounts Off. of Comptroller of Pub. Accounts for the State of Texas & Ken Paxton, in His Off. Capacity as Attorney Gen. of the State of Texas (Tex. App. 2015). · cites it 3× “061[b) authorizes the Comptroller to impose a penalty of 50% for fraud, or intent to evade the tax, in addition to the deficiency determination, When the Comptroller seeks to impose a 50 percent additional penalty it must show clear and convincing evidence of fraud or intent to…”

HB Aviation, LLC// Glenn Hegar, Texas Comptroller of Pub. Accounts & Ken Paxton, Texas Attorney Gen. v. Glenn Hegar, Texas Comptroller of Pub. Accounts & Ken Paxton, Texas Attorney Gen.// Cross-Appellee, HB Aviation, LLC (Tex. App. 2020). “See Tex. Tax Code § 111.061(b)(2). 8 The parties subsequently filed cross-motions to dismiss and cross-motions for summary judgment, resulting in the orders resulting in the orders that the parties appealed.”

Saeed Khan v. State (Tex. App. 2011). “See Tex. Tax Code Ann. § 111.061 (b). We overrule Khan’s third issue.”

Sanadco Inc., a Texas Corp. Mahmoud A. Isba, A/K/A Mahmoud Ahmed Abuisba, A/K/A Mike Isba Walid Abderrahman Majic Investments, Inc. Faisal Kahn Isra Enter., Inc. Hattab Al-Shudifat Haifa Enter., Inc. v. the Off. of the Comptroller of Pub. Accounts of the State of Texas Glenn Hegar, Individually & in His Off. Capacity as Comptroller of Pub. Accounts of the State of Texas & Ken Paxton in His Off. Capacity as Attorney Gen. (Tex. App. 2013). “” See Tex. Tax Code § 111.061(b). Relying on that statute, Sanadco insists that the Comptroller did not make the requisite determinations before imposing the fraud penalty on convenience-store owners.”

Sanadco Inc., a Texas Corp. Mahmoud A. Isba, A/K/A Mahmoud Ahmed Abuisba, A/K/A Mike Isba Walid Abderrahman Majic Investments, Inc. Faisal Kahn Isra Enter., Inc. Hattab Al-Shudifat Haifa Enter., Inc. v. the Off. of the Comptroller of Pub. Accounts of the State of Texas Glenn Hegar, Individually & in His Off. Capacity as Comptroller of Pub. Accounts of the State of Texas & Ken Paxton in His Off. Capacity as Attorney Gen. (Tex. App. 2015). “See Tex. Tax Code § 111.061(b). In its sixth counterclaim, Sanadco sought a declaration that the provision of the Tax Code authorizing sample and projection audits for estimating taxes owed is unconstitutionally vague and is, “by its nature, a denial of substantive and…”

— Tex. Tax Code § 111.061(b) — 5 cases

Sanadco Inc., a Texas Corp. Mahmoud Ahmed Isba Broadway Grocery, Inc. & Shariz, Inc. v. Glenn Hegar, in His Individual & Off. Capacity as Comptroller of Pub. Accounts Off. of Comptroller of Pub. Accounts for the State of Texas & Ken Paxton, in His Off. Capacity as Attorney Gen. of the State of Texas (Tex. App. 2015). “The Comptroller is authorized to assess an additional 50% penalty under Tex. Tax Code Ann. § 111.061 (b) if she determines that a taxpayer committed fraud or had the intent to evade tax.”

Off. of the Comptroller of Pub. Accounts for the State of Texas Glenn Hegar, Individually & in His Off. Capacity as Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of Texas v. Farshid Enter., L.L.C. & Abul Hasnat (Tex. App. 2017). “061(b) of the Tax Code, see Tex. Tax Code § 111.061(b), without adopting it in 3 compliance with APA rule-making procedures; (iv) sections of chapter 112 of the Tax Code “mandating prepayment of assessed taxes, penalties and interest to invoke the trial court’s jurisdiction”…”

Sanadco Inc., a Texas Corp. Mahmoud A. Isba, A/K/A Mahmoud Ahmed Abuisba, A/K/A Mike Isba Walid Abderrahman Majic Investments, Inc. Faisal Kahn Isra Enter., Inc. Hattab Al-Shudifat Haifa Enter., Inc. v. the Off. of the Comptroller of Pub. Accounts of the State of Texas Glenn Hegar, Individually & in His Off. Capacity as Comptroller of Pub. Accounts of the State of Texas & Ken Paxton in His Off. Capacity as Attorney Gen. (Tex. App. 2015). “See Tex. Tax Code § 111.061(b). In its sixth counterclaim, Sanadco sought a declaration that the provision of the Tax Code authorizing sample and projection audits for estimating taxes owed is unconstitutionally vague and is, “by its nature, a denial of substantive and…”

Sanadco Inc., a Texas Corp. Mahmoud Ahmed Isba Broadway Grocery, Inc. & Shariz, Inc. v. Glenn Hegar, in His Individual & Off. Capacity as Comptroller of Pub. Accounts Off. of Comptroller of Pub. Accounts for the State of Texas & Ken Paxton, in His Off. Capacity as Attorney Gen. of the State of Texas (Tex. App. 2015). “061[b) authorizes the Comptroller to impose a penalty of 50% for fraud, or intent to evade the tax, in addition to the deficiency determination, When the Comptroller seeks to impose a 50 percent additional penalty it must show clear and convincing evidence of fraud or intent to…”

— Tex. Tax Code § 111.061(b)(1) — 1 case

Off. of the Comptroller of Pub. Accounts for the State of Texas Glenn Hegar, Individually & in His Off. Capacity as Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of Texas v. Farshid Enter., L.L.C. & Abul Hasnat (Tex. App. 2017). “061(b) of the Tax Code, see Tex. Tax Code § 111.061(b), without adopting it in 3 compliance with APA rule-making procedures; (iv) sections of chapter 112 of the Tax Code “mandating prepayment of assessed taxes, penalties and interest to invoke the trial court’s jurisdiction”…”

— Tex. Tax Code § 111.061(b)(2) — 1 case

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