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PUBLIC LAWS-CH. 258-JULY 16, 1947
[61 STAT.
Prosecutions.
All prosecutions under this section shall be brought in the municipal
court of the District of Columbia on information by the Corporation
Counsel of the District of Columbia or any of his assistants in the
name of the District of Columbia.
(c) OF PENALTIES AND INTEREST. -T he Commissioners shall have
the power for cause shown to compromise any penalty which may
be imposed by the Assessor under the provisions of this article. The
Assessor may adjust any interest where, in his opinion, the facts in
the case warrant such action.
SEC. 14. DEFINITION OF "PERsoN". - The term "person" as used in
this title includes an officer or employee of a corporation, or a member
or employee of a partnership, who as such officer, employee, or member
is under duty to perform the act in respect to which the violation
occurs.
SEC. 15. PAYMENT TO COLLECTOR AND RECEIPTS. -The taxes provided
under this article shall be collected by the Collector and the revenues
derived therefrom shall be turned over to the Treasury of the United
States for credit to the District in the same manner as other revenues
are turned over to the United States Treasury for credit to the District.
The Collector shall, upon written request, give to the person making
payment of any income tax a full written or printed receipt therefor.
TITLE XIII-PENALTIES AND INTEREST
Addition to tax.
SEC. 1. FAILuRE TO FILE RETURN.-In case of any failure to make
and file a return required by this article, within the time prescribed
by law or prescribed by the Commissioners or Assessor in pursuance
of law, 5 per centum of the tax shall be added to the tax for each month
or fraction thereof that such failure continues, not to exceed 25 per
centum in the aggregate, except that when a return is filed after such
time and it is shown that the failure to file it was due to reasonable
cause and not due to willful neglect, no such addition shall be made
to the tax. The amount so added to any tax shall be collected at the
same time and in the same manner and as a part of the tax unless the
tax has been paid before the discovery of the neglect, in which case
the amount so added shall be assessed and collected.
SEC. 2. INTEREST ON DEFICIENCIES.-(a) Interest upon the amount
determined as a deficiency shall be assessed at the same time as the
deficiency, shall be paid upon notice and demand from the Collector,
and shall be collected as a part of the tax, at the rate of 6 per centum
per annum from the date prescribed for the payment of the tax (or,
if the tax is paid in installments, from the date prescribed for the
payment of the first installment) to the date the deficiency is assessed.
(b) IF EXTENSION GRANTED FOR PAYMENT OF DEFICIENCY. -If the
time for payment of any part of a deficiency is extended, there shall be
collected, as a part of the tax, interest on the part of the deficiency the
time for payment of which is so extended at the rate of 6 per centum
per annum for the period of the extension. If a part of the deficiency
the time for payment of which is so extended is not paid in full,
together with all penalties and interest due thereon, prior to the
expiration of the period of the extension, then interest at the rate of 6
per centum per annum shall be added and collected on such unpaid
amount from the date of the expiration of the period of the extension
until it is paid.
SEC. 3. ADDITIONS TO THE TAX IN CASE OF DEFIIENCY. - - (a) NEGLI-
GENCE.- If any part of any deficiency is due to negligence, or intentional
disregard of rules and regulations but without intent to defraud, 5 per
centum of the total amount of the deficiency (in addition to such
deficiency) shall be assessed, collected, and paid in the same manner as
if it were a deficiency.
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