D.C. Code § 22-2720
Whenever a permanent injunction issues against any person for maintaining a nuisance as herein defined, or against any owner or agent of the building kept or used for the purpose prohibited by §§ 22-2713 to 22-2720, there shall be assessed against said building and the ground upon which the same is located and against the person or persons maintaining said nuisance, and the owner or agent of said premises, a tax of $300. The assessment of said tax shall be made by the Director of the Department of Finance and Revenue of the District of Columbia and shall be made within 3 months from the date of the granting of the permanent injunction. In case the Director fails or neglects to make said assessment the same shall be made by the Chief of Police, and a return of said assessment shall be made to the Collector of Taxes. Said tax shall be a perpetual lien upon all property, both personal and real used for the purpose of maintaining said nuisance, and the payment of said tax shall not relieve the person or building from any other penalties provided by law. The provisions of the law relating to the collection and distribution of taxes upon personal and real property shall govern in the collection and distribution of the tax herein prescribed in so far as the same are applicable and not in conflict with the provisions of said sections.
D.C. Code § 22-2720
Collection and disbursement of taxes, see § 47-401 et seq. .