Minimum Penalty

Tex. Utilities Code § 122.204, under Gas Utility Pipeline Tax.

Tex. Utilities Code § 122.204

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.