PUBLIC LAWS-CH. 223 -MAY 16, 1938 Date due; payment. "SEC. 7 . (a) The taxes imposed hereby shall be due on the 1st day of July of the fiscal year for which such taxes are assessed and may be paid, without penalty, to the collector of taxes of the District in equal semiannual installments in the months of October and April Penalty for delin- following. If either of said installments shall not be paid within quency. the month when 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 period of such delinquency, and said installment with the penalties thereon shall constitute a delinquent tax. onCtangible persona "(b) Any tax on tangible personal property levied against, and property. paid by, the taxpayer to the District within the time prescribed by Pos. law for the payment of such tax by the taxpayer, shall be allowed as a credit against the tax imposed by this title for the taxable year in which such tax on tangible personal property is paid. amount if't return "SEC. 8. If a return required by this title is not filed, or if a return fled, etc. when filed is incorrect or insufficient and the maker fails to file a corrected or sufficient return within twenty days after the same is required by notice from the assessor, the assessor shall determine the amount of tax due from such information as he may be able to obtain, and, if necessary, may estimate the tax on the basis of external indices such as number of employees of the person concerned, Notice. rentals paid by him, stock on hand, and other factors. The assessor shall give notice of such determination to the person liable for the Ap"ea 37 . tax. Such determination shall fix the tax, subject however to appeal as provided in sections 3 and 4 of title IX of this Act. Penalty provision. "SEO. 9 . Any person failing to file a return or corrected return within the time required by this title shall be subject to a penalty of 10 per centum of the tax due for the first month of delay plus 5 per centum of such tax for each additional month of delay or fraction thereof. Nptice eb ail e "SEC. 10. Any notice authorized or required under the provisions of receipt. this title may be given by mailing the same to the person for whom it is intended by mail addressed to such person at the address given in the return filed by him pursuant to the provisions of this title, or if no return has been filed then to his last-known address. The mailing of such notice shall be presumptive evidence 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 the giving of notice shall commence to run from the date of mailing such notice. nColection of taxes "SEC. 11 . The taxes levied hereunder and penalties may be assessed any the assessor and collected by the collector of taxes of the District in the manner provided by law for the assessment and collection of taxes due the District on personal property in force at the time of such assessment and collection. Penalties. "SEO. 12 . Any person engaging in or carrying on business without having a license so to do, or ailing 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 enforcement of the pro- visions of this title shall, upon conviction thereof, be fined not more than $300 for each and every failure, refusal, or violation, and each and every day that such failure, refusal, or violation continues shall constitute a separate and distinct offense. All prosecutions under this title shall be brought in the police court of the District on information by the corporation counsel or his assistant in the name of the District. Bureau of Internal "SEC. 13. The Bureau of Internal Revenue of the Treasury Depart- Revenueedinormation t of the nited States is authorized and required to supply such quested information. Inent of the United States is authorized and required to supply such 368 [52 STAT.
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