Chapter 41. Criminal Provisions. § 47–4101. Attempt to evade or defeat tax. § 47–4102. Failure to collect or pay over tax. § 47–4103. Failure to pay tax, make return, keep records, or supply information. § 47–4104. Fraudulent statements or failure to make statements to employee. § 47–4105. Fraudulent withholding information or failure to supply information to employer. § 47–4106. Fraud and false statements. § 47–4107. Attempt to interfere with administration of District of Columbia revenue laws. § 47–4108. Periods of limitation on criminal prosecutions. § 47–4108.01. Special agents for the Office of Tax and Revenue. § 47–4109. Construction. § 47–4110. Mayor’s regulatory authority. § 47–4111. Rewards for informants.
