Criminal Offenses

  1. Law
  2. Delaware Code
  3. State Taxes
  4. Procedure, Administration and Enforcement
  5. Criminal Offenses

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Section
571

Attempt to evade or defeat tax; class E felony.

Section
572

Failure to collect or pay over tax; class E felony.

Section
573

Failure to file return, supply information or pay tax; class A misdemeanor.

Section
574

Fraud and false statements; class E felony.

Section
575

Period of limitations on criminal prosecutions: jurisdiction.

Section
576

Misdemeanors.