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The DC Code: § 47-4103 Failure to pay tax, make return, keep records, or supply information.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)
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 return, keep the records, or supply the information, at the time required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 180 days, or both, together with costs of prosecution.
b
A person required under this title to pay a tax or estimated tax, make a return, keep any records, or supply any information, who fails to pay the tax, pay the estimated tax, make the return, keep the records, or supply the information, at the time required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $3,000, or imprisoned not more than 180 days, or both, together with costs of prosecution.
c
All prosecutions under this section shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia in the name of the District.

Historical and Statutory

Effect of Amendments D.C. Law 15-354 substituted "Attorney General for the District of Columbia" for "Corporation Counsel". Legislative History of Laws For Law 13-204, see notes following § 47-4101. For Law 15-354, see notes following § 47-340.03. DC CODE § 47-4103 Current through December 11, 2012

Credits

(Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799; Apr. 13, 2005, D.C. Law 15-354, § 73(n)(3), 52 DCR 2638.)