Code of the District of Columbia

§ 47–1274. Interest and penalties.

(a)(1) If an ICF-IDD [ICF-IID] 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(b) [Repealed].

(c)(1) If an ICF-IDD [ICF-IID] 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 [ICF-IID] 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.