{"data":{"id":"us-dc/d.c.-code-47-4216","jurisdiction":"us-dc","citation":"D.C. Code § 47-4216","heading":"Frivolous returns.","body":"(a)\nAn individual shall pay a penalty of $500 if:\n(1)\nThe individual files what purports to be a tax return but which:\n(A)\nDoes not contain information on which the substantial correctness of the self-assessment may be judged; or\n(B)\nContains information that on its face indicated that the self-assessment is substantially incorrect; and\n(2)\nThe conduct referred to in paragraph (1) of this subsection is due to:\n(A)\nA position which is frivolous; or\n(B)\nA desire (which appears on the purported return) to delay or impede the administration of the District of Columbia’s tax laws.\n\n(b)\nThe penalty imposed by subsection (a) of this section shall be in addition to any other penalty provided by law.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 42. Interest and Penalties.","Subchapter II. Penalties."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-4216","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"8d241223719cdf6b8da9ebc015ee22479ba3db02ba39de434b083046345038d8","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4215","next":"us-dc/d.c.-code-47-4217"},"notice":"GroundRules: Original legal text. Not legal advice."}