2025 Delaware Code
Title 9 - Counties
Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY
Subchapter II. Tax on Mobile Homes
§ 8356. Penalty for tax evasion by titleholder of mobile homes.

Universal Citation:
9 DE Code § 8356 (2025)
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§ 8356. Penalty for tax evasion by titleholder of mobile homes.

Any title owner of a mobile home who, after having received an official notice that a property tax has been assessed thereon, removes the mobile home from the county wherein the tax has been assessed in order to avoid the payment of the tax shall be fined not more than $50 or shall be imprisoned for not more than 10 days.

14 Del. C. 1953, § 1935;  51 Del. Laws, c. 194, § 2;  55 Del. Laws, c. 275, § 2;  64 Del. Laws, c. 71, § 1; 
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