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U.S. State Codes
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District-of-Columbia
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Title 47 - Taxation, Licens...
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Chapter 42 - Interest and P...
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Subchapter II - Penalties.
Subchapter II - Penalties.
§ 47–4211. Imposition of accuracy-related penalty.
§ 47–4212. Imposition of fraud penalty.
§ 47–4213. Failure to file return or to pay tax.
§ 47–4214. Underpayment of estimated tax by individuals. [Repealed]
§ 47–4215. Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses. [Repealed]
§ 47–4216. Frivolous returns.
§ 47–4217. Tax return preparers; aiding and abetting by others.
§ 47–4218. Penalties for Qualified High Technology Company.