§ 47–2014. Assumption or refund of tax by vendor unlawful; penalties.

DC Code § 47–2014 (2019) (N/A)
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It shall be unlawful for any vendor to advertise or hold out or state to the public or to any customer directly or indirectly that the reimbursement of tax or any part thereof to be collected by the vendor under this chapter will be assumed or absorbed by the vendor or that it will not be added to the selling price of the property sold or the taxable services rendered, or if added to said price that it, or any part thereof, will be refunded. Any person violating any provision of this section shall upon conviction be fined not more than the amount set forth in [§ 22-3571.01], or imprisoned for not more than 6 months, or both, for each offense.

(May 27, 1949, 63 Stat. 118, ch. 146, title I, § 134; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 11, 2013, D.C. Law 19-317, § 286(i), 60 DCR 2064.)

1981 Ed., § 47-2014.

1973 Ed., § 47-2611.

This section is referenced in § 47-2209.

The 2013 amendment by D.C. Law 19-317 substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $500”.

Compensating-use tax, assumption or refund of tax by vendor unlawful, applicability of this section, see § 47-2209.

For temporary (90 days) amendment of this section, see § 286(i) of the Criminal Fine Proportionality Emergency Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300).

Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.