Chapter
Criminal Provisions
- D.C. Code § 47-4101— Attempt to evade or defeat tax
- D.C. Code § 47-4102— Failure to collect or pay over tax
- D.C. Code § 47-4103— Failure to pay tax, make return, keep records, or supply information
- D.C. Code § 47-4104— Fraudulent statements or failure to make statements to employee
- D.C. Code § 47-4105— Fraudulent withholding information or failure to supply information to employer
- D.C. Code § 47-4106— Fraud and false statements
- D.C. Code § 47-4107— Attempt to interfere with administration of District of Columbia revenue laws
- D.C. Code § 47-4108— Periods of limitation on criminal prosecutions
- D.C. Code § 47-4108.01— Special agents for the Office of Tax and Revenue
- D.C. Code § 47-4109— Construction
- D.C. Code § 47-4110— Mayor’s regulatory authority
- D.C. Code § 47-4111— Rewards for informants