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The DC Code: § 47-4216 Frivolous returns.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)
a
An individual shall pay a penalty of $500 if:
1
The individual files what purports to be a tax return but which:
A
Does not contain information on which the substantial correctness of the self-assessment may be judged; or
B
Contains information that on its face indicated that the self-assessment is substantially incorrect; and
2
The conduct referred to in paragraph (1) of this subsection is due to:
A
A position which is frivolous; or
B
A desire (which appears on the purported return) to delay or impede the administration of the District of Columbia's tax laws.
b
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

Credits

(June 9, 2001, D.C. Law 13-305, § 403(b), 48 DCR 334.)