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us-dc/statute/47/chapter-42/subchapter-ii — Penalties. · Axiom

Axiom
District of Columbia
Statutes
Title 47
§ chapter-42

Penalties.

8 sections

Imposition of accuracy-related penalty.
Imposition of fraud penalty.
Failure to file return or to pay tax.
Underpayment of estimated tax by individuals.
Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses.
Frivolous returns.
Tax return preparers; aiding and abetting by others.
Penalties for Qualified High Technology Company.