2020 Delaware Code
Title 30 - State Taxes
Chapter 52. Motor Carriers Fuel Purchase Law
§ 5215 False statements; penalties.

Universal Citation: 30 DE Code § 5215. (2020)
§ 5215. False statements; penalties.

Any person who wilfully and knowingly makes, publishes, delivers or utters a false statement orally, or in writing, or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain, or to assist any other person to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this chapter, upon conviction, shall be sentenced to pay a fine not exceeding $575, undergo imprisonment for a term not exceeding 1 year, or both.

30 Del. C. 1953, § 5215;  57 Del. Laws, c. 496, § 1;  68 Del. Laws, c. 9, § 13; 
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