- An individual shall pay a penalty of $500 if:
- The individual files what purports to be a tax return but which:
- Does not contain information on which the substantial correctness of the self-assessment may be judged; or
- Contains information that on its face indicated that the self-assessment is substantially incorrect; and
- The conduct referred to in paragraph (1) of this subsection is due to:
- A position which is frivolous; or
- A desire (which appears on the purported return) to delay or impede the administration of the District of Columbia's tax laws.
- The penalty imposed by subsection (a) of this section shall be in addition to any other penalty provided by law.
Historical and Statutory
Legislative History of Laws
For Law 13-305, see notes under § 47-4201.
DC CODE § 47-4216
Current through December 11, 2012
(June 9, 2001, D.C. Law 13-305, § 403(b), 48 DCR 334.)