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 - (a) A person who willfully attempts in any manner to...

§ 47–4102. Failure to collect or pay over tax - (a) A person required under this title to collect, account...

§ 47–4103. Failure to pay tax, make return, keep records, or supply information - (a) A person required under this title to pay a...

§ 47–4104. Fraudulent statements or failure to make statements to employee - A person required under this title, or under regulations made...

§ 47–4105. Fraudulent withholding information or failure to supply information to employer - A person required under this title, or under regulations made...

§ 47–4106. Fraud and false statements - (a) A person who willfully makes and subscribes, delivers, or...

§ 47–4107. Attempt to interfere with administration of District of Columbia revenue laws - (a) A person who attempts to influence, intimidate, or impede...

§ 47–4108. Periods of limitation on criminal prosecutions - Notwithstanding any other period of limitation under law, no person...

§ 47–4108.01. Special agents for the Office of Tax and Revenue - An employee of the Office of Tax and Revenue who,...

§ 47–4109. Construction - (a) For purposes of this chapter, the term “person” includes...

§ 47–4110. Mayor’s regulatory authority - The Mayor may promulgate regulations as may be necessary to...

§ 47–4111. Rewards for informants - (a) If the expenses are not otherwise provided for by...