Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 572
Failure to collect or pay over tax; class E felony
Official textdelcode.delaware.gov
Any person required under this title to collect, account for, and pay over any tax that is subject to administration and enforcement by the Department of Finance and imposed under the Delaware Code, other than § 3002 of this title and Chapters 51 and 52 of this title, who wilfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a class E felony as defined in Title 11.
Amendment history
69 Del. Laws, c. 369, § 1; 84 Del. Laws, c. 366, § 3
Source: view the official text
In this title (40 sections)
- 30-546 · Voluntary Tax Compliance Initiative
- 30-547 · Professional and occupational licenses; denial or suspension
- 30-548 · Paid tax preparers; required information on returns and claims…
- 30-549 · Suit to enjoin certain paid tax preparers
- 30-551 · Timely mailing
- 30-552 · Collection procedures
- 30-553 · Period of collection after assessment; agreement for extension
- 30-554 · Obtaining court judgment by filing certificate
- 30-555 · Release of lien
- 30-556 · Execution of judgments
- 30-557 · Nonresident taxpayer
- 30-558 · Tax claims of other states
- 30-559 · Order to compel compliance
- 30-560 · Transferees
- 30-561 · Jeopardy assessments
- 30-562 · Bankruptcy or receivership
- 30-563 · General powers of Director of Revenue
- 30-564 · Closing agreements
- 30-565 · Priorities among requests to intercept or reduce refunds
- 30-571 · Attempt to evade or defeat tax; class E felony
- 30-572 · Failure to collect or pay over tax; class E felony
- 30-573 · Failure to file return, supply information or pay tax; class A…
- 30-574 · Fraud and false statements; class E felony
- 30-575 · Period of limitations on criminal prosecutions: jurisdiction
- 30-576 · Misdemeanors
- 30-581 · Inspection of returns by federal, state and local officials
- 30-582 · Lodging tax collection
- 30-1101 · Meaning of terms
- 30-1102 · Imposition and rate of tax; separate tax on lump-sum…
- 30-1103 · Resident individual defined
- 30-1104 · Nonresident individual defined
- 30-1105 · Taxable income
- 30-1106 · Modifications [For application of this section, see 83 Del.…
- 30-1107 · Deductions
- 30-1108 · Standard deduction
- 30-1109 · Itemized deductions [For application of this section, see 66…
- 30-1110 · Personal exemptions and credits
- 30-1111 · Credit for income tax paid to another state
- 30-1112 · Historic rehabilitation
- 30-1113 · Credit for active members of volunteer firefighting,…