D.C. Mun. Regs. tit. 9, r. 9-4005
Once amnesty is granted, all penalties and fifty percent (50%) of the interest otherwise due (as defined in § 4000.7 of this chapter), except as provided in § 4000.5, shall be waived and any civil, administrative, or criminal proceeding shall be barred relating to the designated tax and designated tax period.
The waiver of penalties and prohibition against prosecution shall apply only to those amounts of tax, and tax periods, and interest for which amnesty was granted. Penalties shall be imposed and proceedings shall not be barred relating to any amount of tax later determined to be due in excess of the amnesty payments.
Any criminal prosecution directly relating to the designated tax and designated tax period shall be barred once amnesty is granted. This includes applicable criminal offenses defined in either the Tax Law or the Criminal Laws of the District of Columbia (Title 22, D.C. Code, 1981 Ed.).
A grant of amnesty to an applicant shall also bar any criminal prosecution for the designated tax and designated tax period against a responsible person, including an officer or employee.
D.C. Mun. Regs. tit. 9, r. 9-4005