1. Collections
  2. Code of the District of Columbia
  3. Title 47
  4. Chapter 42

II

Penalties.

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    47-4211Imposition of accuracy-related penalty.47-4212Imposition of fraud penalty.47-4213Failure to file return or to pay tax.47-4214Underpayment of estimated tax by individuals.Repealed47-4215Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses.Repealed47-4216Frivolous returns.47-4217Tax return preparers; aiding and abetting by others.47-4218Penalties for Qualified High Technology Company.