(a) For purposes of this chapter, the term “person” includes an officer or employee of a corporation or a member or employee of a partnership or association, who as an officer, employee, or member, is under a duty to perform the act in respect to which the violation occurs.
(b) The provisions of this chapter may be construed, to the extent applicable, with reference to analogous provisions contained in sections 7201, 7202, 7203, 7204, 7205, 7206, 7212, and 7215 of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.).
(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