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D.C. Code § 47-4480

Liability for failure or refusal to surrender.

Official textus-dc/statcode.dccouncil.gov
Summarize

A person who fails or refuses to surrender property subject to distraint on which a levy has been made shall be liable to the District of Columbia for the value of the property not surrendered, but not exceeding the amount of the taxes, including interest and penalties, for which the levy has been made, together with costs and interest thereon from the date of the levy.

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (37 sections)
  1. 47-4401 · Payment of tax.
  2. 47-4402 · Credit card or electronic payment of taxes.
  3. 47-4403 · Closing agreements.
  4. 47-4404 · Compromise of tax.
  5. 47-4405 · Collections through third party contractors.
  6. 47-4406 · Secrecy of returns.
  7. 47-4407 · Amnesty for tax periods ending prior to December 31, 2009.
  8. 47-4421 · Lien for taxes.
  9. 47-4422 · Period of lien.
  10. 47-4423 · Lien priority.
  11. 47-4431 · Refund offset.
  12. 47-4432 · Joint and combined returns; real property refund due to more…
  13. 47-4433 · Notice and protest.
  14. 47-4434 · Return of refund in certain cases.
  15. 47-4435 · Deposit of offset amount; application when more than one debt.
  16. 47-4436 · Applicability in certain cases.
  17. 47-4437 · Right of appeal to Superior Court.
  18. 47-4438 · Priority.
  19. 47-4439 · Other methods not precluded.
  20. 47-4440 · Reciprocal refund offset.
  21. 47-4451 · Jeopardy and termination.
  22. 47-4452 · Bond to stay collection.
  23. 47-4461 · Notice of bulk sale.
  24. 47-4462 · Failure to give notice; existence of claim for tax.
  25. 47-4463 · Personal liability.
  26. 47-4471 · Distraint.
  27. 47-4472 · Notice and sale.
  28. 47-4473 · Storage and sale of perishable property.
  29. 47-4474 · Redemption of property.
  30. 47-4475 · Certificate of sale; deed of real property.
  31. 47-4476 · Legal effect of certificate of sale of personal property and…
  32. 47-4477 · Application of proceeds.
  33. 47-4478 · Release of levy and return of property.
  34. 47-4479 · Judgment for wrongful distraint.
  35. 47-4480 · Liability for failure or refusal to surrender.
  36. 47-4481 · Financial institutions, requests for information.
  37. 47-4491 · Personal liability for failure to collect or pay tax.
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