Collection of Civil Penalty

Tex. Tax Code § 201.354, under Gas Production Tax.

Tex. Tax Code § 201.354

Sec. 201.354. COLLECTION OF CIVIL PENALTY. (a) The attorney general shall bring a suit for the collection of a penalty imposed by Section 201.353(c) of this code. (b) Venue of a suit under this section is in the county where the violation occurs. (c) A suit under this section may be joined with any other civil suit provided for by this chapter. Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982.