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2025 Delaware Code
Title 30 - State Taxes
Chapter 53. Tobacco Product Taxation and Licensing
Subchapter IV. Penalties and Enforcement
§ 5344. Liability joint and several as between owner and operator.
Universal Citation:
30 DE Code § 5344 (2025)
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§ 5344. Liability joint and several as between owner and operator.
Whenever a duty or liability is imposed under this chapter on the owner or operator of tobacco product vending machines, the owner and operator is jointly and severally liable for the performance of such duty or satisfaction of such liability.
30 Del. C. 1953, § 5344; 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 81 Del. Laws, c. 55, § 23;
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