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 44 - Collections (Subchapter I to Subchapter VII) > Subchapter IV - Jeopardy (Section 47-4451 and Section 47-4452)