Chapter 42 - Interest and Penalties (Subchapter I to Subchapter III)
- Subchapter I - Interest (Section 47-4201 and Section 47-4202)
- Subchapter II - Penalties (Section 47-4211 to Section 47-4218)
- Subchapter III - Waiver and Abatement (Section 47-4221 and Section 47-4222)