District of Columbia Code
Chapter 11 - Recordation Tax on Deeds
§ 42–1121. Illegal acts relating to stamps and other devices; penalties

Any person who:
(1) With intent to defraud, alters, forges, makes, or counterfeits any stamp, or other device prescribed under authority of this chapter for the collection or payment of any tax imposed by this chapter, or sells, lends, or has in his possession any such altered, forged, or counterfeited stamp, or other device, or makes, uses, sells, or has in his possession any material in imitation of the material used in the manufacture of such stamp, or other device; or
(2) Fraudulently cuts, tears, or removes from any deed, parchment, paper, instrument, writing, or article, upon which any tax is imposed by this chapter, any adhesive stamp or the impression of any stamp, die, plate, or other article provided, made, or used in pursuance of this chapter; or
(3) Fraudulently uses, joins, fixes, or places to, with, or upon any deed, parchment, paper, instrument, writing, or article, upon which a tax is imposed by this chapter:
(A) Any adhesive stamp, or the impression of any stamp, die, plate, or other article, which has been cut, torn, or removed from any other deed, parchment, paper, instrument, writing, or article upon which any tax is imposed by this chapter; or
(B) Any adhesive stamp or the impression of any stamp, die, plate, or other article of insufficient value; or
(C) Any forged or counterfeited stamp, or the impression of any forged or counterfeited stamp, die, plate, or other article; or
(4)(A) Wilfully removes, or alters the cancellation or defacing marks of, or otherwise prepares, any adhesive stamp, with intent to use, or cause the same to be used, after it has already been used; or
(B) Knowingly or wilfully buys, sells, offers for sale, or gives away, any such washed or restored stamp to any person for use, or knowingly uses the same; or
(C) Knowingly and without lawful excuse (the burden of proof of such excuse being on the accused) has in possession any washed, restored, or altered stamp, which has been removed from any deed, parchment, paper, instrument, writing, package, or article;
shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $5,000 or imprisoned not more than 3 years, or both.
(Mar. 2, 1962, 76 Stat. 16, Pub. L. 87-408, title III, § 321.)
1981 Ed., § 45-941.
1973 Ed., § 45-741.

Structure District of Columbia Code

District of Columbia Code

Title 42 - Real Property

Chapter 11 - Recordation Tax on Deeds

§ 42–1101. Definitions

§ 42–1102. Deeds exempt from tax

§ 42–1102.01. Sales or assignments of instruments on secondary market exempt from tax

§ 42–1102.02. Transfer of economic interest defined

§ 42–1103. Imposition of tax; rate; return; contents; liability for tax; extension of period for filing, and waiver of, return

§ 42–1104. Computation of tax where absence of or no consideration; when fair market value to be shown on return; consideration on deeds of trust or mortgages

§ 42–1105. Investigation by Mayor; summons; production of books, records, etc.; compelling attendance and production; refusal or obstruction of investigation. [Repealed]

§ 42–1106. No recordation until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District. [Repealed]

§ 42–1107. Burden on taxpayer to prove deed exempt from tax

§ 42–1108. Deficiencies in tax; notice of determination; protests; hearings; time for payment. [Repealed]

§ 42–1108.01. Enforcement

§ 42–1109. When Mayor may compromise tax. [Repealed]

§ 42–1110. When Mayor may compromise tax; written agreement as to tax liability; finality thereof; penalties for certain acts in relation to compromises and agreements; prosecutions. [Repealed]

§ 42–1111. Mayor may compromise penalties and adjust interest. [Repealed]

§ 42–1112. Limitations; assessment or proceeding within 3 years of recordation of deed; exceptions; agreement to extend period; tolling thereof. [Repealed]

§ 42–1113. Administration of oaths and affidavits by Mayor. [Repealed]

§ 42–1114. Appeal from deficiency assessment

§ 42–1115. Overpayments and refunds thereof. [Repealed]

§ 42–1116. Stamps and other devices as evidence of collection and payment of taxes. [Repealed]

§ 42–1117. Promulgation of rules and regulations by Mayor

§ 42–1118. Abatement of taxes due where cost does not warrant collection. [Repealed]

§ 42–1119. Elimination of fractional stamps or devices; payment of tax to nearest dollar

§ 42–1120. General criminal penalties; prosecutions by Corporation Counsel [Repealed]

§ 42–1121. Illegal acts relating to stamps and other devices; penalties

§ 42–1122. Collected moneys to be deposited in United States Treasury

§ 42–1123. Separability clause

§ 42–1124. Appropriations to carry out provisions of chapter