Sec. 122.203. PENALTY FOR FAILURE TO REPORT AND PAY TAX. If a person fails to make the report and to pay the tax for a reporting period, only the penalty and additional penalty under Section 122.201, as applicable, for failure to make the report is imposed.
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.
Section: Previous 122.001 122.051 122.052 122.101 122.102 122.103 122.104 122.151 122.152 122.201 122.202 122.203 122.204 NextLast modified: September 28, 2016