Sec. 122.204. MINIMUM PENALTY. If the amount of a penalty or additional penalty computed as provided by this subchapter is less than $5, the amount of the penalty or additional penalty is $5.
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.
Structure Texas Statutes
Subtitle B - Regulation of Transportation and Use
Chapter 122 - Gas Utility Pipeline Tax
Subchapter E. Penalties and Interest
Section 122.201. Penalty for Failure to Report Tax
Section 122.202. Penalty for Failure to Pay Tax
Section 122.203. Penalty for Failure to Report and Pay Tax