§ 34.004 DUE DATE; LATE PENALTY.
   Except as otherwise provided, all taxes shall be due and payable as soon as the tax bills referred to in § 34.003 are sent. Any person failing to satisfy the tax bill on or before December 5 following the mailing of the bill shall incur a penalty of 10% of the total taxes due.
(1997 Code, § 62-33)