District of Columbia Statutes
§ 47-2014 — Assumption or refund of tax by vendor unlawful; penalties.
District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 20 Gross Sales Tax.
It shall be unlawful for any vendor to advertise or hold out or state to the public or to any customer directly or indirectly that the reimbursement of tax or any part thereof to be collected by the vendor under this chapter will be assumed or absorbed by the vendor or that it will not be added to the selling price of the property sold or the taxable services rendered, or if added to said price that it, or any part thereof, will be refunded. Any person violating any provision of this section shall upon conviction be fined not more than the amount set forth in [ § 22-3571.01 ], or imprisoned for not more than 6 months, or both, for each offense.
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Legislative History
May 27, 1949, 63 Stat. 118, ch. 146, title I, § 134; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 11, 2013, D.C. Law 19-317, § 286(i), 60 DCR 2064
Nearby Sections
15
§ 47-1001
Real property — Listing.§ 47-1002
Real property — Exemptions.§ 47-1003
Disabled American Veterans.§ 47-1005
Real property tax exemption.§ 47-1005.03
Nonprofit Workforce Housing Properties.§ 47-1007
Real property tax exemption.§ 47-1009
Appeals from assessments.§ 47-101
[Reserved].§ 47-1010
Rules and regulations.§ 47-1010.01
Real property tax exemption.