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61 chapters · 1,419 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…
