Chapter 42. Interest and Penalties. Subchapter I. Interest. §§ 47-4201 – 47-4202 Subchapter I-A. Underpayment. §§ 47-4203 – 47-4204 Subchapter II. Penalties. §§ 47-4211 – 47-4218 Subchapter III. Waiver and Abatement. §§ 47-4221 – 47-4222