US lawDistrict of ColumbiaStatutesTitle 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]Chapter 1A. Tax Return Preparers. [Repealed].47-164D.C. Code § 47-164Penalty for aiding and abetting understatement of a taxpayer’s tax liability.RepealedLast amended: 2001Year: 2026Length: 1 wordsOfficial source Repealed.PreviousD.C. Code § 47-163NextD.C. Code § 47-165