Pub. L. 90-450, tit. II, sec. 203

Sec. 203. (a) Section 7(a) (4) of title XII of such Act (D.C. Code, sec. 47–1586f(a)(4)) is amended to read as follows: “(4) Employers.—Every employer required to deduct and withhold tax under this article shall make a return of, and pay to the District, the tax required to be withheld under this article for such periods and at such times as the District of Columbia Council may prescribe.” (b) Section 1 (b) of title XIII of such Act (D.C. Code, sec. 47–1589 (b)) is amended to read as follows: “(b) Failure To File Employer’s Return.—In the case of any employer— “(1) who pursuant to this article is required to withhold taxes on wages, make a return of such taxes, and pay to the District the 82 Stat. 613taxes required to be withheld pursuant to this article, and “(2) who fails to withhold such taxes, make such return, or pay to the District the taxes required to be withheld pursuant to this article, there shall be imposed on such employer a civil penalty (in addition to any criminal penalty provided for in this article) of 5 per centum of the amount required to be shown as tax on such return if the failure is for not more than one month, with an additional 5 per centum for each additional month or fraction thereof during which such failure continues, not exceeding 25 per centum in the aggregate.”