<?xml version='1.0' encoding='utf-8'?>
<section article="glg" article_name="Local Government" number="20-308" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="3" subtitle_name="Coal Taxes">
  <text>A county that imposes a tax under this subtitle may impose interest and penalties for late payment of the tax.  </text>
</section>
