2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 12D — STEVIE SELLOWS QUALITY IMPROVEMENT FUND; ICF-IDD ASSESSMENT
Section 47-1274 — Interest and penalties.

(a) (1) If an ICF-IDD fails to pay the full amount of an assessment by the date required by this chapter, or by rules issued pursuant to § 47-1277, the unpaid balance shall accrue interest at the rate of 1.5% per month or any fraction thereof which shall be added to the unpaid balance.
(2) The Chief Financial Officer of the District of Columbia may arrange a payment plan for the amount of the assessment and interest in arrears.
(b) If an ICF-IDD fails to file a report required under this chapter, or by rules issued pursuant to § 47-1277, it shall be subject to an administrative penalty equal to 5% of the monthly assessment for each month, or any fraction thereof, that the failure to file continues; except, that the total administrative penalty shall not exceed 25% of the ICF-IDD's annual assessment.
(c) (1) If an ICF-IDD that knowingly provides false information in a report required by this chapter, or by rules issued pursuant to § 47-1277, it shall be subject to a penalty of up to $10,000.
(2) Any action brought to enforce this subsection shall be brought in the Superior Court of the District of Columbia by the Attorney General for the District of Columbia in the name of the District of Columbia.
(d) The District of Columbia shall have:
(1) A lien upon the real and personal property located in the District of Columbia of the ICF-IDD for any assessments, interest, or administrative penalties that are due under this chapter, or rules issued pursuant to § 47-1277; and
(2) The priority of a secured creditor.

History
(Mar. 8, 2006, D.C. Law 16-68, § 2(b), 53 DCR 47; Sept. 26, 2012, D.C. Law 19-169, § 33(b)(7), 59 DCR 5567.)

Annotations
Section References. This section is referenced in § 47-1271, § 47-1272, and § 47-1276.

Effect of Amendments. The 2012 amendment by D.C. Law 19-169 substituted "ICF-IDD" for "ICF-MR" wherever it appears in the section; and substituted "ICF-IDD's" for "ICF-MR's" in (b).

Legislative History of Law 16-68. For Law 16-68, see notes following § 47-1270.

Legislative History of Law 19-169. See note to § 47-1270.

Editor's Notes Section 35 of D.C. Law 19-169 provided that no provision of the act shall impair any right or obligation existing under law.