Page:United States Statutes at Large Volume 70.djvu/135

 70 S T A T. ]

PUBLIC LAW 460-MAR. 31, 1956

79

SEC. 13. Section 1 of title X III of said Act (D. C. Code, sec. 47-1589) is amended to read as follows: " SEC. 1. (a) FAILURE TO F I L E RETURN.—In case of any failure to make and file a return required by this article, within the time prescribed by law or prescribed by the Commissioners or Assessor in pursuance of law, 5 per centum of the tax shall be added to the tax for each month or fraction thereof that such failure continues, not to exceed 25 per centum in the aggregate, except that when a return is filed after such time and it is shown that the failure to file it was due to reasonable cause and not due to willful neglect, no such addition shall be made to the tax. With respect to declarations of estimated tax, for the purposes of this subsection, the amount and due date of each installment shall be the same as if a declaration had been filed within the time prescribed showing an estimated tax equal to the correct tax reduced by the amount of credit for tax withheld. "(b) FAILURE To F I L E EMPLOYER'S QuARn':RLY RETURN.—Any employer required to withhold taxes on wages and make quarterly returns to the Assessor and to make payment of amounts withheld to the Collector who fails to withhold such taxes, or to make such returns, or who fails to remit amounts collected to the Collector, shall be subject to a civil penalty (in addition to criminal penalties provided for in this article) equal to 25 per centum of the amount of taxes that should have been properly withheld and paid over to the Collector for each such failure. Such penalty shall be assessed by the Assessor and collected by the Collector. "(c) UNDERESTIMATE or TAX BY RESIDENTS.—If 80 per centum of the tax, determined without regard to the amount of credit for tax withheld, exceeds the estimated tax, increased by such credit, there shall be added to the tax an amount equal to such excess, or equal to 6 per centum of the amount by which such tax so determined exceeds the estimated tax so increased, whichever is the lesser. This subsection shall not apply to the taxable year in which falls the death of the taxpayer, nor shall it apply to the taxable year in which the taxpayer makes a timely payment on April 15, July 15, and October 15, of such year, and January 15 of the succeeding year, and the total of all such payments is an amount at least as great as though computed on the basis of the facts shown on his return for the preceding taxable year. " (d) COLLECTION or PENALTIES ADDED TO TAX.—The amount added to any tax under this section shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, in which case the amount so added shall be assessed and collected." SEC. 14. Sections 2, 4, and 5 of title X III of said Act (D. C. Code, secs. 47-1589a, 1589c, 1589d) are amended by striking out "6 per centum per annum" at each place where it appears in such sections and inserting in lieu thereof at each such place: "one-half of 1 per centum per month or portion of a month". SEC. 15. Section 1 of title X IV of said Act (D. C. Code, sec. 47- Licenses. 1591) is amended by inserting " (a) " immediately after "SEC. 1." and by adding at the end thereof the following new subsection: "(b) 'ftjADE, BUSINESS, OR PROFESSIONAL LICENSE.—Every person, other than a corporation, who as an individual, sole proprietor, partner, associate, or joint venturer shall engage in or conduct a trade, business, or profession, other than that of registered nurse or practical nurse, in the District of Columbia which is excluded from the imposition of the District of Columbia tax on unincorporated businesses under the definition set forth in section 1 of title VIII of this article, D. C. code 4 7shall apply for and obtain an annual revenue license. Applications for licenses shall be filed wth the Assessor prior to December 1st of

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