STATE STATUTES & CODES
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DISTRICT OF COLUMBIA STATUTES AND CODES
Subchapter II - Penalties (Section 47-4211 to Section 47-4218)
- Section 47-4211 - Imposition of accuracy-related penalty
- Section 47-4212 - Imposition of fraud penalty
- Section 47-4213 - Failure to file return or to pay tax
- Section 47-4214 - Underpayment of estimated tax by individuals
- Section 47-4215 - Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses
- Section 47-4216 - Frivolous returns
- Section 47-4217 - Tax return preparers; aiding and abetting by others
- Section 47-4218 - Penalties for Qualified High Technology Company
District of Columbia Law
District of Columbia Court Map
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