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The DC Code: § 47-4480 Liability for failure or refusal to surrender.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

A person who fails or refuses to surrender property subject to distraint on which a levy has been made shall be liable to the District of Columbia for the value of the property not surrendered, but not exceeding the amount of the taxes, including interest and penalties, for which the levy has been made, together with costs and interest thereon from the date of the levy.

Historical and Statutory

Legislative History of Laws For Law 13-305, see notes under § 47-4401. DC CODE § 47-4480 Current through December 11, 2012


(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)