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2023 Delaware Code
Title 30 - State Taxes
Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT
Subchapter V. Criminal Offenses
- § 571. Attempt to evade or defeat tax; class E felony.
- § 572. Failure to collect or pay over tax; class E felony.
- § 573. Failure to file return, supply information or pay tax; class A misdemeanor.
- § 574. Fraud and false statements; class E felony.
- § 575. Period of limitations on criminal prosecutions: jurisdiction.
- § 576. Misdemeanors.
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