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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 9. TAXATION AND ASSESSMENTS |
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Chapter 9-9. TAXATION OF MOTOR FUEL CONSUMED BY INTERSTATE BUSES |
Section 9-906. ENFORCEMENT AND PENALTIES
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906.1Any person violating any provision of this chapter shall, upon conviction, be punished by a fine of not more than three hundred dollars ($ 300), or imprisonment for not more than ten (10) days, or both.
906.2Any person who, for the purpose of obtaining or attempting to obtain or to assist any other person to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under the Act or this chapter, wilfully and knowingly makes a false statement orally or in writing or in the form of a receipt for the sale of motor fuel, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not more than three hundred dollars ($ 300) or by imprisonment for not more than ten (10) days, or both.
906.3If any persons fails, refuses, or neglects to file a monthly report as required in this chapter or to pay the tax within the time required by this chapter, there shall be added to the tax an amount equal to the sum of twenty percent (20%) of the amount of the tax.