D.C. Code § 47-4216
Frivolous returns.
# (a)
An individual shall pay a penalty of $500 if:
# (1)
The individual files what purports to be a tax return but which:
(A) Does not contain information on which the substantial correctness of the self-assessment may be judged; or
(B) Contains information that on its face indicated that the self-assessment is substantially incorrect; and
# (2)
The conduct referred to in paragraph (1) of this subsection is due to:
(A) A position which is frivolous; or
(B) A desire (which appears on the purported return) to delay or impede the administration of the District of Columbia’s tax laws.
# (b)
The penalty imposed by subsection (a) of this section shall be in addition to any other penalty provided by law.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (14 sections)
- 47-4201 · Interest on underpayments.
- 47-4202 · Interest on overpayments.
- 47-4203 · Underpayment of estimated tax by individuals.
- 47-4204 · Underpayment of estimated tax by corporations, financial…
- 47-4211 · Imposition of accuracy-related penalty.
- 47-4212 · Imposition of fraud penalty.
- 47-4213 · Failure to file return or to pay tax.
- 47-4214 · Underpayment of estimated tax by individuals.
- 47-4215 · Underpayment of estimated tax by corporations, financial…
- 47-4216 · Frivolous returns.
- 47-4217 · Tax return preparers; aiding and abetting by others.
- 47-4218 · Penalties for Qualified High Technology Company.
- 47-4221 · Waiver of penalty — reasonable cause.
- 47-4222 · Abatements — tax, interest, and penalty.