Contract Source Code:

// SPDX-License-Identifier: MIT
pragma solidity ^0.8.28;

abstract contract Context {
    function _msgSender() internal view virtual returns (address) {
        return msg.sender;
    }
}

interface IERC20 {
    event Transfer(address indexed from, address indexed to, uint256 value);
    event Approval(
        address indexed owner,
        address indexed spender,
        uint256 value
    );

    function totalSupply() external view returns (uint256);
    function balanceOf(address account) external view returns (uint256);
    function transfer(address to, uint256 value) external returns (bool);
    function allowance(
        address owner,
        address spender
    ) external view returns (uint256);
    function approve(address spender, uint256 value) external returns (bool);
    function transferFrom(
        address from,
        address to,
        uint256 value
    ) external returns (bool);
}

abstract contract ERC20 is Context, IERC20 {
    mapping(address => uint256) private _balances;
    mapping(address => mapping(address => uint256)) private _allowances;
    uint256 private _totalSupply;
    string private _name;
    string private _symbol;

    uint256 public taxRate = 1;
    address public taxWallet;
    mapping(address => bool) public isTaxExempt;

    constructor(
        string memory name_,
        string memory symbol_,
        address taxWallet_
    ) {
        _name = name_;
        _symbol = symbol_;
        taxWallet = taxWallet_;
        isTaxExempt[taxWallet_] = true;
    }

    function name() public view virtual returns (string memory) {
        return _name;
    }

    function symbol() public view virtual returns (string memory) {
        return _symbol;
    }

    function decimals() public view virtual returns (uint8) {
        return 18;
    }

    function totalSupply() public view virtual returns (uint256) {
        return _totalSupply;
    }

    function balanceOf(address account) public view virtual returns (uint256) {
        return _balances[account];
    }

    function transfer(address to, uint256 value) public virtual returns (bool) {
        address owner = _msgSender();
        _transfer(owner, to, value);
        return true;
    }

    function allowance(
        address owner,
        address spender
    ) public view virtual returns (uint256) {
        return _allowances[owner][spender];
    }

    function approve(
        address spender,
        uint256 value
    ) public virtual returns (bool) {
        address owner = _msgSender();
        _approve(owner, spender, value);
        return true;
    }

    function transferFrom(
        address from,
        address to,
        uint256 value
    ) public virtual returns (bool) {
        address spender = _msgSender();
        _spendAllowance(from, spender, value);
        _transfer(from, to, value);
        return true;
    }

    function _transfer(
        address from,
        address to,
        uint256 value
    ) internal virtual {
        require(from != address(0), "Invalid sender");
        require(to != address(0), "Invalid receiver");

        uint256 taxAmount = isTaxExempt[from] || isTaxExempt[to]
            ? 0
            : (value * taxRate) / 100;
        uint256 amountAfterTax = value - taxAmount;

        _update(from, taxWallet, taxAmount);
        _update(from, to, amountAfterTax);
    }

    function _update(address from, address to, uint256 value) internal virtual {
        if (from == address(0)) {
            _totalSupply += value;
        } else {
            uint256 fromBalance = _balances[from];
            require(fromBalance >= value, "Insufficient balance");
            unchecked {
                _balances[from] = fromBalance - value;
            }
        }

        if (to == address(0)) {
            unchecked {
                _totalSupply -= value;
            }
        } else {
            unchecked {
                _balances[to] += value;
            }
        }

        emit Transfer(from, to, value);
    }

    function _mint(address account, uint256 value) internal {
        require(account != address(0), "Invalid receiver");
        _update(address(0), account, value);
    }

    function _burn(address account, uint256 value) internal {
        require(account != address(0), "Invalid sender");
        _update(account, address(0), value);
    }

    function _approve(
        address owner,
        address spender,
        uint256 value
    ) internal virtual {
        require(owner != address(0), "Invalid owner");
        require(spender != address(0), "Invalid spender");
        _allowances[owner][spender] = value;
        emit Approval(owner, spender, value);
    }

    function _spendAllowance(
        address owner,
        address spender,
        uint256 value
    ) internal virtual {
        uint256 currentAllowance = allowance(owner, spender);
        require(currentAllowance >= value, "Allowance exceeded");
        unchecked {
            _approve(owner, spender, currentAllowance - value);
        }
    }

    function setTaxRate(uint256 newTaxRate) external {
        require(_msgSender() == taxWallet, "Only taxWallet can update tax");
        require(newTaxRate <= 5, "Tax too high");
        taxRate = newTaxRate;
    }

    function setTaxExemption(address account, bool exempt) external {
        require(
            _msgSender() == taxWallet,
            "Only taxWallet can update exemption"
        );
        isTaxExempt[account] = exempt;
    }
}

contract PANIC is ERC20 {
    constructor(address taxWallet_) ERC20("PANIC", "PANIC", taxWallet_) {
        _mint(msg.sender, 10_000_000 * 10 ** 18);
    }
}