Notwithstanding any other period of limitation under law, no person shall be prosecuted, tried, or punished for an offense arising under this chapter unless the indictment is found or the information is instituted within 6 years after the latest of: the commission of the offense, the last action in furtherance of the offense, or the last action to conceal the offense.
(Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799.)
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
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