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§ 47.4108 — District of Columbia Law | CourtGPT
  1. Home/
  2. Laws/
  3. District of Columbia/
  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. § 47.4108
District of Columbia Legal Code

§ 47.4108

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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.)