D.C. Mun. Regs. tit. 23, r. 23-1405
Current through Register Vol. 71, No. 49, December 6, 2024
When 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.
If 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.
The 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.
D.C. Mun. Regs. tit. 23, r. 23-1405