Instruction For Form Fr-900a - Employer'S Withholding Tax Annual Return Page 4
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4than six months, or both, for each failure or neglect; or
• Willfully fail to file the return or report timely. If you are convicted,
you will be fined not more than $5,000 or imprisoned for not more
than one year, or both.
• Willfully attempt to evade or defeat a tax; or willingly fail to collect,
account for, or pay a tax. You are subject to other penalties (see
DC Code §47-4101 and 4102).
These penalties are in addition to penalties for false statements
under DC Code §22-2514 and any other applicable penalties in the
Sales and Use Tax Act. Corporate officers may be held personally
liable for the payment of taxes owed to DC.
FAILURE TO WITHHOLD OR PAY TAX
An employer who fails to withhold or pay over to DC withholding
taxes, is personally liable for the tax.
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