Code of the District of Columbia

§ 47–4103. Failure to pay tax, make return, keep records, or supply information.

(a) A person required under this title to pay a tax or estimated tax, or required by this title, or by regulations made under authority thereof, to make a return, keep any records, or supply any information, who willfully fails to pay the tax, pay the estimated tax, make the return, keep the records, or supply the information, at the time required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than the amount set forth in [§ 22-3571.01], or imprisoned not more than 180 days, or both, together with costs of prosecution.

(b) A person required under this title to pay a tax or estimated tax, make a return, keep any records, or supply any information, who fails to pay the tax, pay the estimated tax, make the return, keep the records, or supply the information, at the time required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than the amount set forth in [§ 22-3571.01], or imprisoned not more than 180 days, or both, together with costs of prosecution.

(c) All prosecutions under this section shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia in the name of the District.

(d) The fines set forth in this section shall not be limited by [§ 22-3571.01].


(Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799; Apr. 13, 2005, D.C. Law 15-354, § 73(n)(3), 52 DCR 2638; June 11, 2013, D.C. Law 19-317, §§ 113(d)(1), 286(dd), 60 DCR 2064.)

Effect of Amendments

D.C. Law 15-354 substituted “Attorney General for the District of Columbia” for “Corporation Counsel”.

The 2013 amendment by D.C. Law 19-317 substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $5,000” in (a), and for “not more than $3,000” in (b); and added (d).

Emergency Legislation

For temporary (90 days) amendment of this section, see §§ 113(d)(1) and 286(dd) of the Criminal Fine Proportionality Emergency Amendment Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300).

Editor's Notes

Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.