Frivolous returns.

(a) An individual shall pay a penalty of $500 if:

(1) The individual files what purports to be a tax return but which:

(A) Does not contain information on which the substantial correctness of the self-assessment may be judged; or

(B) Contains information that on its face indicated that the self-assessment is substantially incorrect; and

(2) The conduct referred to in paragraph (1) of this subsection is due to:

(A) A position which is frivolous; or

(B) A desire (which appears on the purported return) to delay or impede the administration of the District of Columbia’s tax laws.

(b) The penalty imposed by subsection (a) of this section shall be in addition to any other penalty provided by law.