Subchapter
Penalties
- D.C. Code § 47-4211— Imposition of accuracy-related penalty
- D.C. Code § 47-4212— Imposition of fraud penalty
- D.C. Code § 47-4213— Failure to file return or to pay tax
- D.C. Code § 47-4214— Underpayment of estimated tax by individuals
- D.C. Code § 47-4215— Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses
- D.C. Code § 47-4216— Frivolous returns
- D.C. Code § 47-4217— Tax return preparers; aiding and abetting by others
- D.C. Code § 47-4218— Penalties for Qualified High Technology Company