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§ 47.4104 — District of Columbia Law | CourtGPT
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  4. Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted Title]/
  5. Chapter 41 - Criminal Provisions§ 47–4101. Attempt to Evade or Defeat Tax/
  6. § 47.4104
District of Columbia Legal Code

§ 47.4104

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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.

-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.