Section 23-1405. FAILURE TO MAKE REPORTS OR PAYMENTS

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1405.1When any tax imposed by the Act has become due and payable and has not been paid, that tax may be collected by levy and distraint as provided in D.C. Official Code § 47-4471.

1405.2If the OTR believes that the collection of any tax imposed by the Act will be jeopardized by delay, that tax may be assessed and collected as provided in D.C. Official Code § 47-2013.

1405.3The failure of a licensee to file any return or report required by this section or any other violation of the provisions of this section shall be punishable by a fine of not more than one thousand dollars ($1,000) or imprisonment for not more than one (1) year, or both.

source

Final Rulemaking published at 51 DCR 4309 (April 30, 2004); as amended by Final Rulemaking published at 55 DCR 12991 (December 26, 2008).

                    
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