Statutes > District of Columbia Statutes > Division VIII - General Laws (TITLE 43 to TITLE 51) > TITLE 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES (Chapter 1 to Chapter 47) > Chapter 42 - Interest and Penalties (Subchapter I to Subchapter III) > Subchapter I - Interest (Section 47-4201 and Section 47-4202)