Penalties and Enforcement

  1. Law
  2. Delaware Code
  3. State Taxes
  4. Tobacco Product Tax
  5. Penalties and Enforcement

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Section
5341

Sale of unstamped tobacco products; refusal to permit inspection; counterfeited or reused stamps; penalty.

Section
5342

Possession of untaxed tobacco products.

Section
5343

Penalties not specifically provided for.

Section
5344

Liability joint and several as between owner and operator.

Section
5345

Police powers; arrests.

Section
5346

Prohibitions.