Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 5215
False statements; penalties
Official textdelcode.delaware.gov
Any person who wilfully and knowingly makes, publishes, delivers or utters a false statement orally, or in writing, or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain, or to assist any other person to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this chapter, upon conviction, shall be sentenced to pay a fine not exceeding $575, undergo imprisonment for a term not exceeding 1 year, or both.
Amendment history
57 Del. Laws, c. 496, § 1; 68 Del. Laws, c. 9, § 13
Source: view the official text
In this title (40 sections)
- 30-5175 · Monthly reports and payments
- 30-5176 · Refund of taxes, fees, penalties, or interest erroneously or…
- 30-5177 · Administration
- 30-5178 · Procedure for exempt sales of aviation jet fuel
- 30-5179 · Violations; penalties; enforcement
- 30-5180 · Deposit of aviation jet fuel tax proceeds
- 30-5201 · Short title
- 30-5202 · Definitions
- 30-5203 · Rate of tax
- 30-5204 · Credit for motor fuel tax payment
- 30-5205 · Tax due date
- 30-5206 · Deposits of revenue
- 30-5207 · Calculation of amount of fuel used in State
- 30-5208 · Report requirements; exemptions
- 30-5209 · Average consumption
- 30-5210 · Records
- 30-5211 · Vehicle marker; fee; penalty assessments payable by mail;…
- 30-5212 · Imposition of tax
- 30-5213 · Enforcement
- 30-5214 · Filing of bond; refund provisions
- 30-5215 · False statements; penalties
- 30-5216 · Departure or removal of property from State or discontinuing…
- 30-5217 · Failure to report or pay tax; penalty; interest
- 30-5218 · Time for payment of taxes, penalties and interest; additional…
- 30-5219 · Manner of payment and recovery of penalties and interest;…
- 30-5220 · Failure to pay tax; determination; redetermination; review
- 30-5221 · Penalties
- 30-5222 · Availability of records of other agencies; exchange of…
- 30-5223 · Regulations; promulgation by Secretary of Transportation
- 30-5224 · Exempt vehicles; carriers
- 30-5225 · Exemption; reciprocal agreements
- 30-5226 · Failure to comply with other statutes
- 30-5227 · Collection of bad checks; service charge; interest
- 30-5228 · Moneys erroneously collected
- 30-5229 · Cooperative agreements between states
- 30-5301 · Definitions
- 30-5305 · Levy of tax, limitation; exemption [For application of this…
- 30-5306 · Liability for payment of tax
- 30-5307 · License for sales of tobacco products
- 30-5308 · License charges