2012 Delaware Code
Title 30 - State Taxes
CHAPTER 41. TELEGRAPH AND TELEPHONE COMPANIES
§ 4103. Assessment and collection upon failure to make required statement.

In case of the refusal or omission of any individual, firm, association or corporation to make and deliver the statement in accordance with this chapter and within prescribed time, the Secretary of Finance shall make an assessment of the tax upon the best information that the Secretary is able to obtain, and shall add to the sum of the tax so assessed a penalty of 25 percent, and shall demand payment of the whole from the individual, association, firm or corporation so in default. The estimate so made by the Secretary of Finance in such case shall be final and conclusive on the party so in default.

18 Del. Laws, c. 460, § 1; 25 Del. Laws, c. 6, §§ 3, 5; Code 1915, §§ 52, 55; Code 1935, §§ 49, 52; 30 Del. C. 1953, § 4103; 57 Del. Laws, c. 741, § 23; 70 Del. Laws, c. 186, § 1.;