(A) Any person violating any provisions of this chapter, for which no specific penalty is prescribed, shall be subject to § 10.99.
(2) In case of any failure to make, and file, a return within the time prescribed by §§ 35.01 through 35.14, unless it is shown that the failure is not due to willful neglect, there shall be added to the tax, in addition to the 10% specific penalty provided in division (B)(1) above, 10% of the total tax if the failure is not for more than 30 days, with an additional 5% for each additional 30 days, or fraction thereof, during which failure continues, not exceeding 25% in the aggregate. If the penalty, as computed, does not exceed $10, a minimum penalty of $10 shall be assessed. The amount so added to any tax shall be collected at the same time, and in the same manner, and as a part of the tax, unless the tax has been paid before the discovery of the negligence, in which case the amount so added shall be collected in the same manner as the tax.
(3) If any person willfully fails to file any return, or make any payment required by §§ 35.01 through 35.14, or willfully files a false, or fraudulent, return, or willfully attempts, in any manner, to evade, or defeat, any such tax, or payment thereof, there shall also be imposed as a penalty an amount equal to 50% of any tax (less amounts paid on the basis of such false, or fraudulent, return) found due for the period to which the return related. The penalty imposed by this section shall be collected as part of the tax, and shall be in addition to any other penalties provided by §§ 35.01 through 35.14.
(Prior Code, § 14.02)