Subchapter II. Penalties. § 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. [Repealed] § 47–4215. Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses. [Repealed] § 47–4216. Frivolous returns. § 47–4217. Tax return preparers; aiding and abetting by others. § 47–4218. Penalties for Qualified High Technology Company.
