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2025 Delaware Code
Title 30 - State Taxes
Chapter 3. DEPARTMENT OF FINANCE
Subchapter IV. Secretary of Finance; Powers and Duties
§ 361. Enforcement of penalties.

Universal Citation:
30 DE Code § 361 (2025)
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§ 361. Enforcement of penalties.

The Secretary of Finance shall take all necessary steps to enforce the penalties provided by any state tax law administered by the Department of Finance.

36 Del. Laws, c. 8, § 12;  Code 1935, § 155;  30 Del. C. 1953, § 364;  57 Del. Laws, c. 741, §§ 3B, 3D; 
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