D.C. Mun. Regs. tit. 30, r. 30-2218
On or before the 20th calendar day of each month, each owner of a GOS Machine located in the District shall:
All funds owed to the District under this section shall be held in trust for the District in a federally insured depository institution that maintains an office in the District until the funds are paid to the District of Columbia Treasurer.
Each owner of a GOS Machine located in the District shall keep a record of the GOS Revenue, awards, and net income of each GOS Machine in such form as the CFO may require.
An owner of a GOS who fails to pay the tax imposed by this section shall be subject to all collection, enforcement, and administrative provisions applicable to unpaid taxes or fees, as provided in D.C. Official Code § 47 Chapters 41, 42, 43, and 44.
When the tax imposed on GOS Revenue has become due and payable and has not been paid, that tax may be collected using any of the provisions set forth in Chapter 44 of Title 47 of the D.C. Official Code.
Interest shall be assessed on underpayments of the tax on GOS Revenue at the rate set forth in D.C. Official Code § 47-4201 and on overpayments under D.C. Official Code § 47-4202. The provisions of DC. Official Code § 47-4222 shall apply, as applicable.
All of the penalties, as applicable, set forth in Chapter 42 of Title 47 shall apply to the tax imposed on GOS Revenue.
Notwithstanding D.C. Official Code § 47-4406, the CFO may disclose the total amount of GOS Revenue collected in the periodic estimates and reports of revenues.
D.C. Mun. Regs. tit. 30, r. 30-2218