Page:United States Statutes at Large Volume 50 Part 1.djvu/716

 75TH CONGRESS, UT SESSION-CH. 69 0-A UGUS T 17, 1 937 691 SEC. 7. The taxes imposed hereby shall be due thirty days after payment of taxe s. the approval of this Act and may be paid without penalty to the collector of taxes of the District of Columbia in equal semiannual installments in the months of September and March following .If rei ss tall lme isinar either of said installments shall not be paid within the month when amoun t. the same is due, said installment shall thereupon be in arrears and delinquent and there shall be added and collected to said tax a penalty of 1 per centum per month upon the amount thereof for the pe riod of su ch de linque ncy, and s aid i nstal lment with the penalties thereon shall constitute a delinquent tax. SEC. 8. If a return required by this title is not filed, or if a return Return not aged or when filed is incorrect or insufficient and the maker fails to file a incorrect, determina- tion of amount due. corrected or sufficient return within twenty days after the same is required by notice from the assessor, the assessor shall determine the amount of t ax due fro m such inf ormation a s he may b e able to obtain, and, if necessary, may estimate the tax on the basis of exter nal indices such as number of employees of the person concerned, rentals paid by him, stock on hand, and other factors. The assessor shall give no tice of su ch determi nation to the person liable for the tax. Such -appeal to Board of determination shall finally and irrevocably fix the tax unless the veaabzation and Re person against whom it is assessed shall within fifteen days after the gi ving of no tice of su ch determi nation appl y to the B oard of Eq uali- zation and Review of the District for hearing and review, and the burden of proving the incorrectness of the assessor's determination shall be upon the taxpayer. After such hearing said Board shall give notice of its decision to the person liable for the tax. The decision Revi ew by D ist rict of said Board may be reviewed by application to the District Court Court. of the United States for the District of Columbia, if the said appli- cation be filed within twenty days after said notice : Provided, how- Proviso. Deposit of amou nt ever, That the amount of any tax sought to be reviewed shall, with oftar. interest and penalties thereon, if any, be first deposited with the clerk of said court. SEC. 9. Any person failing to file a return or corrected return penalty provision. within the time required by this title shall be subject to a penalty of 10 per centum of the tax due plus 5 per centum of such tax for each mont h of delay or fracti on thereof. SEC. 10. Any noti ce authori zed or req uired unde r the prov isions of Autborized notice, this title may be given by mailing the same to the person for whom o receipt. evidence it is intended by registered mail addressed to such person at the address given in the return filed by him pursuant to the provisions of t his title, or if no return has been file d then to his last-k nown a ddr ess. T he mailing of such n otice shall be presum ptive evid ence of the receipt of the same by the person to whom addressed . Any period of time which must be determined under the provisions of this title by t he giving of notice shall comm ence to ru n from the date of m ail- ing such notic e. SEC. 11. The taxes levied hereunder and penalties may be collected Collection of taxes by the collector of taxes of the District of Columbia in the manner and penalties. provided by law for the collection of taxes due the District of Colum- bia on personal property in force at the time of such collection. SEC. 12 . Any person engaging in or carrying on business without penalties. first hav ing obtained a lice nse so to do, or fai ling or refusing to file a sworn report as required herein, or to comply with any rule or regulation of the Commissioners for the administration and enforce- ment of the pro visions of this title shall, up on convict ion thereo f, be fined not more than $1,000 for each and every failure, refusal, or violation, and each and every day that such failure, refusal, or viola- tion continues shall constitute a separate and distinct offense. All prosecutions under this title shall be brought in the police court of