1405. FAILURE TO MAKE REPORTS OR PAYMENTS

1405 FAILURE TO MAKE REPORTS OR PAYMENTS 1405.1 When any tax imposed by the Act has become due and payable and has not been paid, that tax may be collected by levy and distraint as provided in D.C. Official Code § 47-4471. 1405.2 If the OTR believes that the collection of any tax imposed by the Act will be jeopardized by delay, that tax may be assessed and collected as provided in D.C. Official Code § 47-2013. 1405.3 The failure of a licensee to file any return or report required by this section or any other violation of the provisions of this section shall be punishable by a fine of not more than one thousand dollars ($1,000) or imprisonment for not more than one (1) year, or both. SOURCE: Commissioner’s Order issued October 1, 1958, as published at 3 DCRR §§7.3(l) – (n); as amended by Commissioner’s Order 61-2029 (November 22, 1961); as amended by Final Rulemaking published at 35 DCR 4947 (June 24, 1988); as amended by Final Rulemaking published at 51 DCR 4309 (April 30, 2004); as amended by Final Rulemaking published at 55 DCR 12991 (December 26, 2008 – Part 2). District of Columbia Municipal Regulations Alcoholic Beverages 23 DCMR § 1405