Go to Previous Versions
of
this Section
2025 Delaware Code
Title 28 - Sports and Amusements
Chapter 4. HORSE RACING IN KENT COUNTY
Subchapter II. Regulatory Provisions, Offenses and Penalties
§ 426. Failure of licensee to pay tax on admissions; penalty.
Universal Citation:
28 DE Code § 426 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
§ 426. Failure of licensee to pay tax on admissions; penalty.
(a) Whoever, being a licensee, fails or refuses to pay the amount found to be due by the Secretary of the Department of Finance as the tax on admissions shall be fined not more than $25,000 in addition to the amount due the Secretary of the Department of Finance.
(b) All fines up to the amount found to be due the Secretary of the Department of Finance and paid into court by a licensee guilty of violating this section shall be transmitted and paid over by the clerk of the court to the Secretary of the Department of Finance.
28 Del. C. 1953, § 426; 56 Del. Laws, c. 119; 57 Del. Laws, c. 741, § 32B;
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.
