(a) The comptroller may impose a penalty of five percent of the tax due on a person who:
(1) is required by statute or rule to pay the tax to the comptroller by means of electronic funds transfer and does not pay the tax by means of electronic funds transfer; or
(2) is required under Section 111.0626 to file a report electronically and does not file the report electronically.
(b) The penalties provided by this section are in addition to any other penalty provided by law.
Official text of the Texas Tax Code as published by the Texas Legislative Council.