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Criminal Provisions

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Criminal Provisions

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Section
47–4101

Attempt to evade or defeat tax

Section
47–4102

Failure to collect or pay over tax

Section
47–4103

Failure to pay tax, make return, keep records, or supply information

Section
47–4104

Fraudulent statements or failure to make statements to employee

Section
47–4105

Fraudulent withholding information or failure to supply information to employer

Section
47–4106

Fraud and false statements

Section
47–4107

Attempt to interfere with administration of District of Columbia revenue laws

Section
47–4108

Periods of limitation on criminal prosecutions

Section
47–4108.01

Special agents for the Office of Tax and Revenue

Section
47–4109

Construction

Section
47–4110

Mayor’s regulatory authority

Section
47–4111

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