{"data":{"id":"us-dc/d.c.-code-47-2763","jurisdiction":"us-dc","citation":"D.C. Code § 47-2763","heading":"Enforcement.","body":"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.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 27B. Sports facilities fee."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2763","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"2a006c2e87cfd848cd0936ff858e827ac32abd1297ad888226429dd7e3058a70","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2762.01","next":"us-dc/d.c.-code-47-2801"},"notice":"GroundRules: Original legal text. Not legal advice."}