D.C. Code § 47-2763
Enforcement.
Any feepayer who fails to file a return or pay the sports facilities fee due, as required by § 47-2762, shall be subject to all collection, enforcement, and administrative provisions applicable to unpaid taxes or fees, as provided in Chapter 18, Chapter 41, Chapter 42 (except §§ 47-4211(b)(1)(B), 47-4214, and 47-4215), Chapter 43, and Chapter 44 of this title.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (4 sections)
- 47-2761 · Definitions.
- 47-2762 · Sports facilities fee.
- 47-2762.01 · Ballpark Fee Forgiveness Fund.
- 47-2763 · Enforcement.