Penalties

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

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Section
47–4211

Imposition of accuracy-related penalty

Section
47–4212

Imposition of fraud penalty

Section
47–4213

Failure to file return or to pay tax

Section
47–4214

Underpayment of estimated tax by individuals. [Repealed]

Section
47–4215

Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses. [Repealed]

Section
47–4216

Frivolous returns

Section
47–4217

Tax return preparers; aiding and abetting by others

Section
47–4218

Penalties for Qualified High Technology Company