Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 574 — Fraud and false statements; class E felony
(a)
Except as provided in subsection (b) of this section, a person who commits any of the following acts is guilty of a class E felony as defined in Title 11:
(b)
This section does not apply to any matter arising out of, document required by, or tax imposed under § 3002 of this title, Chapter 51 of this title, or Chapter 52 of this title.
Source: official text