Sec. 203.101. DELINQUENT TAX PENALTY

(a) A producer who fails to file a report as required by this chapter or who fails to pay the tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, and if the producer fails to file the report or pay the tax within 30 days after the day on which the tax or report is due, the producer forfeits an additional five percent.

(b) The minimum penalty under this section is $1.

(c) The attorney general, or a district or county attorney at the direction of the attorney general, shall bring suit in the name of the state to recover a delinquent tax imposed by this chapter and penalties and interest that have accrued from failure to pay the tax.

Acts 1981, 67th Leg., p. 1744, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 454, ch. 93, Sec. 9, eff. Sept. 1, 1983.