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.