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Code of the District of Columbia

Chapter 41

Criminal Provisions.

47-4101Attempt to evade or defeat tax.47-4102Failure to collect or pay over tax.47-4103Failure to pay tax, make return, keep records, or supply information.47-4104Fraudulent statements or failure to make statements to employee.47-4105Fraudulent withholding information or failure to supply information to employer.47-4106Fraud and false statements.47-4107Attempt to interfere with administration of District of Columbia revenue laws.47-4108Periods of limitation on criminal prosecutions.47-4108.01Special agents for the Office of Tax and Revenue.47-4109Construction.47-4110Mayor’s regulatory authority.47-4111Rewards for informants.