reglab/housing_qa huggingface dataset:
DC Code § 47-3934 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39A - Internet Tax. [Repealed]|§ 47-3934. Deposit into General Fund of the District of Columbia. [Repealed]

[Repealed].  (Dec. 24, 2013, D.C. Law 20-61, § 7312, 60 DCR 12472; Mar. 22, 2019, D.C. Law 22-258, § 2(e), 66 DCR 1362.)  Applicability Section 3 of D.C. Law 22-258 provided that the repeal of this section by that act shall apply as of January 1, 2019.  Emergency Legislation  For temporary (90 days) repeal of this section, see § 2(e) of Internet Sales Tax Emergency Amendment Act of 2018 (D.C. Act 22-556, Dec. 31, 2018, 66 DCR 262).  For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827). For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311). Short Title Section 7311 of D.C. Law 20-61 provided that Subtitle EE of Title VII of the act may be cited as the “Internet Sales Tax, Homelessness Prevention, and WMATA Momentum Fund Establishment Act of 2013”.
DC Code § 47-4001 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 40 - Drug Prevention and Children at Risk Tax Check-Off. [Repealed]|§ 47-4001. Definitions. [Repealed]

[Repealed].  (Mar. 8, 1991, D.C. Law 8-246, § 2, 38 DCR 371; Nov. 20, 1993, D.C. Law 10-56, § 10, 40 DCR 7222; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-236, § 2(d), 46 DCR 660; Oct. 30, 2018, D.C. Law 22-168, § 7283(c)(2), 65 DCR 9388.)  Prior Codifications 1981 Ed., § 47-4001. Section References This section is referenced in § 47-1812.11b. Cross References Income and franchise taxes, tax check-off, “drug prevention”, “children at risk,” “Fund” and “tax check-off” have meanings from this section, see § 47-1812.11b. Emergency Legislation  For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).   For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
DC Code § 47-4002 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 40 - Drug Prevention and Children at Risk Tax Check-Off. [Repealed]|§ 47-4002. Establishment of the Public Fund for Drug Prevention and Children at Risk; duties. [Repealed]

[Repealed].  (Mar. 8, 1991, D.C. Law 8-246, § 3, 38 DCR 371; Nov. 20, 1993, D.C. Law 10-56, § 10, 40 DCR 7222; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-236, § 2(e), 46 DCR 660; Aug. 16, 2008, D.C. Law 17-219, § 5010(a), 55 DCR 7598; Sept. 26, 2012, D.C. Law 19-171, § 219(b), 59 DCR 6190; Oct. 30, 2018, D.C. Law 22-168, § 7283(c)(2), 65 DCR 9388.)  Prior Codifications 1981 Ed., § 47-4002. Section References This section is referenced in § 47-1812.11b and § 47-4001. Effect of Amendments D.C. Law 17-219 rewrote subsec. (b); in subsecs. (c) to (g), substituted “The CYITC” for “The Fund”; and, in subsec. (h), substituted “by CYITC” for “by the Fund”. Prior to amendment, subsec. (b) read as follows: “(b) The Fund shall distribute the funds that are generated by the tax check-off system established in § 47-1812.11b. By April 1, 1992, the Fund shall publish guidelines by which a District nonprofit organization or government agency may apply for funds. Funds shall be distributed on an annual basis as determined by the Fund. By September 1, 1992, the Fund shall publish an estimated projection of funds generated by the tax check-off based on the income tax returns filed by April 15, 1992. The Fund shall submit an annual financial report to the Mayor and Council of the District of Columbia (’Council’) no later than March 1st of each year.” The 2012 amendment by D.C. Law 19-171 deleted “that are in compliance with § 2-311.01 et seq.” at the end of (h). Cross References Income and franchise taxes, voluntary tax check-off for donation to Fund, see § 47-1812.11b. Emergency Legislation  For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).   For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).  Short Title Short title: Section 5009 of D.C. Law 17-219 provided that subtitle E of title V of the act may be cited as the “Support for At-Risk Youth Act of 2008”.
DC Code § 47-4003 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 40 - Drug Prevention and Children at Risk Tax Check-Off. [Repealed]|§ 47-4003. Fund qualifications; terms of office; compensation. [Repealed]

[Repealed].  (Mar. 8, 1991, D.C. Law 8-246, § 4, 38 DCR 371; Nov. 20, 1993, D.C. Law 10-56, § 10, 40 DCR 7222; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 16, 2008, D.C. Law 17-219, § 5010(b), 55 DCR 7598; Oct. 30, 2018, D.C. Law 22-168, § 7283(c)(2), 65 DCR 9388.)  Prior Codifications 1981 Ed., § 47-4003. Emergency Legislation  For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).   For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
DC Code § 47-4004 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 40 - Drug Prevention and Children at Risk Tax Check-Off. [Repealed]|§ 47-4004. Rules of procedure; contributions. [Repealed]

[Repealed].  (Mar. 8, 1991, D.C. Law 8-246, § 5, 38 DCR 371; Nov. 20, 1993, D.C. Law 10-56, § 10, 40 DCR 7222; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 16, 2008, D.C. Law 17-219, § 5010(b), 55 DCR 7598; Oct. 30, 2018, D.C. Law 22-168, § 7283(c)(2), 65 DCR 9388.)  Prior Codifications 1981 Ed., § 47-4004. Emergency Legislation  For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).   For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
DC Code § 47-4005 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 40 - Drug Prevention and Children at Risk Tax Check-Off. [Repealed]|§ 47-4005. Rules. [Repealed]

[Repealed].  (Mar. 8, 1991, D.C. Law 8-246, § 7, 38 DCR 371; Nov. 20, 1993, D.C. Law 10-56, § 10, 40 DCR 7222; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 30, 2018, D.C. Law 22-168, § 7283(c)(2), 65 DCR 9388.)  Prior Codifications 1981 Ed., § 47-4005. Effect of Amendments D.C. Law 14-213, in the table of contents of this chapter, substituted “§ 47-4108.01. Special agents for the Office of Tax and Revenue.” for “§ 47-4108a. Special agents for the Office of Tax and Revenue.” Emergency Legislation  For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).   For temporary (90 days) repeal of this chapter, see § 7283(c) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
DC Code § 47-4101 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 41 - Criminal Provisions|§ 47-4101. Attempt to evade or defeat tax

(a) A person who willfully attempts in any manner to evade or defeat a tax, or the payment thereof, imposed by this title shall, in addition to other penalties provided by law, be guilty of a felony if the tax evaded or attempted to be evaded exceeds $10,000, and, upon conviction thereof, shall be fined not more than the amount set forth in [§ 22-3571.01] or twice the amount of the tax evaded or attempted to be evaded, whichever is greater, or imprisoned not more than 10 years, or both, together with the costs of prosecution. (b) A person who willfully attempts in any manner to evade or defeat a tax, or the payment thereof, imposed by this title shall, in addition to other penalties provided by law, be guilty of a misdemeanor if the tax evaded or attempted to be evaded is $10,000 or less, 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. All prosecutions under this subsection 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. The amount of any taxes that were evaded or attempted to be evaded pursuant to a single scheme or systematic course of conduct in violation of this section may be aggregated to determine the grade of the offense and the sentence for the offense.  (Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799; Apr. 13, 2005, D.C. Law 15-354, § 73(n)(1), 52 DCR 2638; June 11, 2013, D.C. Law 19-317, §§ 111(c)(1), 286(bb), 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, in (a), substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $10,000” and substituted “twice” for “3 times”; and substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $5,000” in (b). Emergency Legislation For temporary (90 days) amendment of this section, see §§ 111(c)(1) and 286(bb) 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.
DC Code § 47-4102 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 41 - Criminal Provisions|§ 47-4102. Failure to collect or pay over tax

(a) A person required under this title to collect, account for, or pay over tax imposed by this title who willfully fails to collect or truthfully account for and pay over the tax shall, in addition to other penalties provided by law, be guilty of a felony if the amount to be collected or accounted for and paid over exceeds $10,000, and, upon conviction thereof, shall be fined not more than the amount set forth in [§ 22-3571.01] or twice the amount of the tax evaded or attempted to be evaded, whichever is greater, or imprisoned not more than 10 years, or both, together with the costs of prosecution. (b) A person required under this title to collect or account for and pay over a tax imposed by this title who fails to collect or truthfully account for and pay over the tax shall, in addition to other penalties provided by law, be guilty of a misdemeanor if the amount to be collected or accounted for and paid over is $10,000 or less, 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. All prosecutions under this subsection 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. The amount of any taxes that were not collected, truthfully accounted for, or paid over under a single scheme or systematic course of conduct in violation of this section may be aggregated in determining the grade of the offense and the sentence for the offense.  (Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799; Apr. 13, 2005, D.C. Law 15-354, § 73(n)(2), 52 DCR 2638; June 11, 2013, D.C. Law 19-317, §§ 111(c)(2), 286(cc), 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 in (a), substituted “twice” for “3 times” and substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $10,000”; and substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $5,000” in (b). Emergency Legislation For temporary (90 days) amendment of this section, see §§ 111(c)(2) and 286(cc) 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.
DC Code § 47-4103 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 41 - Criminal Provisions|§ 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.
DC Code § 47-4104 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 41 - Criminal Provisions|§ 47-4104. Fraudulent statements or failure to make statements to employee

A person required under this title, or under regulations made under authority thereof, to furnish a statement or supply information to an employee, who willfully furnishes a false or fraudulent statement or false or fraudulent information, or who willfully fails to furnish a statement or supply information to an employee in the manner and at the time prescribed under this title, or under regulations made under authority thereof, 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. 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.  (Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799; Apr. 13, 2005, D.C. Law 15-354, § 73(n)(4), 52 DCR 2638; June 11, 2013, D.C. Law 19-317, § 286(ee), 60 DCR 2064.)  Section References This section is referenced in § 16-801. 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 $3,000”. Emergency Legislation For temporary (90 days) amendment of this section, see § 286(ee) of the Criminal Fine Proportionality Emergency 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.
DC Code § 47-4105 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 41 - Criminal Provisions|§ 47-4105. Fraudulent withholding information or failure to supply information to employer

A person required under this title, or under regulations made under authority thereof, to furnish withholding information or supply information to an employer, who willfully furnishes false or fraudulent withholding information or other information, or willfully fails to furnish withholding information or other information to an employer in the manner and at the time prescribed under this title, or under regulations made under authority thereof, 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. 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.  (Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799; Apr. 13, 2005, D.C. Law 15-354, § 73(n)(5), 52 DCR 2638; June 11, 2013, D.C. Law 19-317, § 286(ff), 60 DCR 2064.)  Section References This section is referenced in § 16-801. 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 $3,000”. Emergency Legislation For temporary (90 days) amendment of this section, see § 286(ff) of the Criminal Fine Proportionality Emergency 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.
DC Code § 47-4107 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 41 - Criminal Provisions|§ 47-4107. Attempt to interfere with administration of District of Columbia revenue laws

(a) A person who attempts to influence, intimidate, or impede an officer or employee of the District of Columbia acting in an official capacity under this title, or under regulations made under authority thereof, or in any other way corruptly or by force or threats of force (including a threatening letter or communication) obstructs or impedes, or attempts to obstruct or impede, the due administration of this title, regardless of the existence of an investigation brought under this title, 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 who forcibly rescues or causes to be rescued any property, or attempts to do so, after it has been seized under this title, or under regulations made under authority thereof, 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.  (Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799; Apr. 13, 2005, D.C. Law 15-354, § 73(n)(7), 52 DCR 2638; June 11, 2013, D.C. Law 19-317, § 286(gg), 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 (b). Emergency Legislation For temporary (90 days) amendment of this section, see § 286(gg) of the Criminal Fine Proportionality Emergency 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.
DC Code § 47-4108 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 41 - Criminal Provisions|§ 47-4108. Periods of limitation on criminal prosecutions

Notwithstanding any other period of limitation under law, no person shall be prosecuted, tried, or punished for an offense arising under this chapter unless the indictment is found or the information is instituted within 6 years after the latest of: the commission of the offense, the last action in furtherance of the offense, or the last action to conceal the offense.  (Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799.)