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  • Code of the District of Columbia
  • Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  • Chapter 41. Criminal Provisions.
Code of the District of Columbia

Chapter 41. Criminal Provisions.

  • § 47–4101. Attempt to evade or defeat tax.
  • § 47–4102. Failure to collect or pay over tax.
  • § 47–4103. Failure to pay tax, make return, keep records, or supply information.
  • § 47–4104. Fraudulent statements or failure to make statements to employee.
  • § 47–4105. Fraudulent withholding information or failure to supply information to employer.
  • § 47–4106. Fraud and false statements.
  • § 47–4107. Attempt to interfere with administration of District of Columbia revenue laws.
  • § 47–4108. Periods of limitation on criminal prosecutions.
  • § 47–4108.01. Special agents for the Office of Tax and Revenue.
  • § 47–4109. Construction.
  • § 47–4110. Mayor’s regulatory authority.
  • § 47–4111. Rewards for informants.
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Chapter 40. Drug Prevention and Children at Risk Tax Check-Off. [Repealed]. [Repealed]
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Chapter 42. Interest and Penalties.
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