2016 Delaware Code
Title 30 - State Taxes
CHAPTER 53. TOBACCO PRODUCT TAX
Subchapter IV Penalties and Enforcement
§ 5345. Police powers; arrests.
(a) Employees of the Department of Finance who are designated "tobacco product tax-enforcement officers" shall be peace officers and shall have the same police power and authority as constables throughout the State.
(b) Such officers may arrest on view, except in private homes, without warrant, any person actually engaged in the unlawful sale of unstamped tobacco products, or unlawfully having in such person's possession unstamped tobacco products, contrary to this chapter.
30 Del. C. 1953, § 5345; 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 57 Del. Laws, c. 741, § 16C; 70 Del. Laws, c. 186, § 1.;
Disclaimer: These codes may not be the most recent version. Delaware may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
