Title 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
61 chapters · 1,826 sections in this title.
D.C. Code § 47-4101 Attempt to evade or defeat tax
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(a) A person who willfully attempts in any manner to evade or defeat a tax, or the payment thereof, imposed by this title shall, in addition to other penalties provided by law, be guilty of a felony if the tax evaded or attempted to be evaded exceeds $10,000, and, upon conviction…
D.C. Code § 47-4102 Failure to collect or pay over tax
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(a) A person required under this title to collect, account for, or pay over tax imposed by this title who willfully fails to collect or truthfully account for and pay over the tax shall, in addition to other penalties provided by law, be guilty of a felony if the amount to be col…
D.C. Code § 47-4103 Failure to pay tax, make return, keep records, or supply information
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(a) A person required under this title to pay a tax or estimated tax, or required by this title, or by regulations made under authority thereof, to make a return, keep any records, or supply any information, who willfully fails to pay the tax, pay the estimated tax, make the retu…
D.C. Code § 47-4104 Fraudulent statements or failure to make statements to employee
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A person required under this title, or under regulations made under authority thereof, to furnish a statement or supply information to an employee, who willfully furnishes a false or fraudulent statement or false or fraudulent information, or who willfully fails to furnish a stat…
D.C. Code § 47-4105 Fraudulent withholding information or failure to supply information to employer
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A person required under this title, or under regulations made under authority thereof, to furnish withholding information or supply information to an employer, who willfully furnishes false or fraudulent withholding information or other information, or willfully fails to furnish …
D.C. Code § 47-4106 Fraud and false statements
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(a) A person who willfully makes and subscribes, delivers, or discloses a return, statement, list, account, or other document required under this title, or under regulations made under authority thereof, which he or she does not believe to be true and correct as to every material…
D.C. Code § 47-4107 Attempt to interfere with administration of District of Columbia revenue laws
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(a) A person who attempts to influence, intimidate, or impede an officer or employee of the District of Columbia acting in an official capacity under this title, or under regulations made under authority thereof, or in any other way corruptly or by force or threats of force (incl…
D.C. Code § 47-4108 Periods of limitation on criminal prosecutions
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Notwithstanding any other period of limitation under law, no person shall be prosecuted, tried, or punished for an offense arising under this chapter unless the indictment is found or the information is instituted within 6 years after the latest of: the commission of the offense,…
D.C. Code § 47-4108.01 Special agents for the Office of Tax and Revenue
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An employee of the Office of Tax and Revenue who, as part of his or her official duties, conducts investigations of alleged misdemeanor and felony violations, shall possess the following authority while engaged in the performance of his or her official duties: (1) To carry a fire…
D.C. Code § 47-4109 Construction
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(a) For purposes of this chapter, the term “person” includes an officer or employee of a corporation or a member or employee of a partnership or association, who as an officer, employee, or member, is under a duty to perform the act in respect to which the violation occurs. (b) T…
D.C. Code § 47-4110 Mayor’s regulatory authority
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The Mayor may promulgate regulations as may be necessary to carry out the purposes of this chapter.
D.C. Code § 47-4111 Rewards for informants
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(a) If the expenses are not otherwise provided for by law, the Mayor may pay the expenses which he considers necessary for: (1) Detecting underpayments of tax; and (2) Detecting and bringing to trial and punishment persons guilty of violating, or attempting to violate, the revenu…