D.C. Code § 31-2502.04
If a company shall cease to do business in the District, it shall thereupon make report to the Commissioner of the taxable premiums collected which have not been reported prior to the date of the cessation of business, and shall forthwith pay to the Collector of Taxes of the District, through the Commissioner, a tax thereon computed according to law. If a company fails or refuses to make such a report or to pay the tax imposed upon it as required by law, it shall be liable to the District for the amount of such taxes, plus a penalty of 8 per centum per month for each month or part thereof during which such taxes remain unpaid.
D.C. Code § 31-2502.04
Department of Insurance abolished: See Historical and Statutory Notes following § 31-2501.03.
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 31-2502.03.
Exemption of marine insurance from operation of general tax laws, see § 47-2608. .