Section 11-4019. Jurisdiction  


Latest version.
  • For purposes of the taxes imposed by chapter
      five or six of this title: (a) any prosecution under this chapter may be
      conducted  in  any  county  where the person against whom a violation or
      violations of any of the provisions of this chapter are charged  resides
      or  has  a  place  of  business,  or from which such person received any
      income, or in any county in which any such violation is committed; and
        (b) notwithstanding  any  other  provision  of  law,  the  corporation
      counsel shall have concurrent jurisdiction with any district attorney in
      the prosecution of any offenses under this chapter.
        (c)  notwithstanding  any other provision of law, the attorney general
      shall have concurrent jurisdiction with the corporation counsel and with
      any district attorney in the prosecution  of  any  offenses  under  this
      chapter  relating  to the tax imposed by chapter thirteen of this title,
      as well as any offenses arising out of such prosecution.
        * NB Added Ch. 765/85 § 82, language juxtaposed per Ch. 907/85 § 14
        * NB Number supplied by the Legislative Bill Drafting Commission