Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 576
Misdemeanors
Notwithstanding the classifications of offenses otherwise specified in this subchapter, whenever an offense under this subchapter involves during any single tax year:
# (1)
Understatement by an amount of less than $7,500 of taxable income under § 1105, § 1121, or § 1903 of this title or taxable gross receipts under Part III of this title; or
# (2)
Evasion or wilful failure to pay any tax imposed by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title, in an amount of less than $1,000;
any person convicted of any such offense shall be guilty of an unclassified misdemeanor and shall be fined not more than $3,000 but shall not be subject to a sentence of imprisonment.
Amendment history
69 Del. Laws, c. 369, § 1
Source: view the official text
In this title (40 sections)
- 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,…
- 30-1114 · Child care and dependent care expense credit
- 30-1115 · Subchapter S — Business tax credits [Repealed]
- 30-1116 · Delaware investment credit [Repealed]
- 30-1117 · Earned income tax credit