Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE B. ENFORCEMENT AND COLLECTION · CHAPTER 111. COLLECTION PROCEDURES
Texas Codes

Tex. Tax Code § 111.061 (2026)

Penalty On Delinquent Tax Or Tax Reports

✓ laws through the 89th Legislature (2025)
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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. v. Glenn Hegar, No. 03-14-00771-CV (Tex. App.—Austin Apr. 16, 2015).
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Sanadco Inc. v. Glenn Hegar, No. 03-14-00771-CV (Tex. App.—Austin Apr. 16, 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 v. Farshid Enter., L.L.C., No. 03-16-00291-CV (Tex. App.—Austin Apr. 13, 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, No. 03-09-00708-CV (Tex. App.—Austin Aug. 31, 2011). · cites it 3× “See Tex. Tax Code Ann. § 111.061 (b)(1) (West 2008); see also Tex.”
Sanadco Inc. v. Glenn Hegar, No. 03-14-00771-CV (Tex. App.—Austin May 26, 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 v. Glenn Hegar, No. 03-19-00414-CV (Tex. App.—Austin Nov. 20, 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, No. 03-09-00708-CV (Tex. App.—Austin Aug. 31, 2011). “See Tex. Tax Code Ann. § 111.061 (b). We overrule Khan’s third issue.”
Sanadco Inc. v. Off. of the Comptroller of Pub. Accounts of the State of Texas Glenn Hegar, No. 03-11-00462-CV (Tex. App.—Austin Sept. 26, 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. v. Off. of the Comptroller of Pub. Accounts of the State of Texas Glenn Hegar, No. 03-11-00462-CV, 2015 WL 1478200 (Tex. App.—Austin Mar. 25, 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. v. Glenn Hegar, No. 03-14-00771-CV (Tex. App.—Austin Apr. 16, 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 v. Farshid Enter., L.L.C., No. 03-16-00291-CV (Tex. App.—Austin Apr. 13, 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. v. Off. of the Comptroller of Pub. Accounts of the State of Texas Glenn Hegar, No. 03-11-00462-CV (Tex. App.—Austin Sept. 26, 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. v. Off. of the Comptroller of Pub. Accounts of the State of Texas Glenn Hegar, No. 03-11-00462-CV, 2015 WL 1478200 (Tex. App.—Austin Mar. 25, 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. v. Glenn Hegar, No. 03-14-00771-CV (Tex. App.—Austin May 26, 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 v. Farshid Enter., L.L.C., No. 03-16-00291-CV (Tex. App.—Austin Apr. 13, 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
HB Aviation v. Glenn Hegar, No. 03-19-00414-CV (Tex. App.—Austin Nov. 20, 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.”
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