(a) The following penalties apply to the late payment of motor vehicle emissions taxes:
| Date Tax Paid | Penalty |
| during the first month of delinquency | one percent | |
| during the second month of delinquency | two percent | |
| during the third month of delinquency | three percent | |
| during the fourth month of delinquency | four percent | |
| during the fifth month of delinquency | five percent | |
| after the fifth month of delinquency | eight percent |
(b) A delinquent motor vehicle emissions tax bears interest at six percent a year from the date of delinquency until the tax is paid.
Official text of the Texas Transportation Code as published by the Texas Legislative Council.