Delaware Code Title 30 Sec. 1912 – Penalties — Late filing; failure to file returns; false and …
(a) Any person who wilfully fails, neglects or refuses to make a return or to pay the tax as prescribed in this chapter or who shall refuse to permit the Secretary of Finance to examine the books, papers and records of any corporation liable to pay tax under this chapter shall be fined not more than $3,000, or imprisoned not more than 6 months, or both. Such penalty shall be in addition to any other penalties imposed by this chapter.
Terms Used In Delaware Code Title 30 Sec. 1912
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Corporation: includes a joint stock company or any association which is taxable as a corporation under the federal income tax law. See Delaware Code Title 30 Sec. 1901
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
- State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Delaware Code Title 30 Sec. 1901
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
- Taxable: means any person, fiduciary, association of persons, syndicate, joint venture or copartnership subject to making return or to payment of tax imposed by this title. See Delaware Code Title 30 Sec. 101
(b) Any person who wilfully makes a false and fraudulent return of net income, made taxable by this chapter, shall be fined not more than $3,000, or imprisoned not more than 6 months, or both. Such penalty shall be in addition to any other penalties imposed by this chapter.
(c) Any corporation which fails to maintain and keep, for a period of 3 years after any return is filed under this chapter, such record or records of its business within this State for the period covered by such return, as may be required by the Secretary of Finance, shall be fined $3,000. Such penalty shall be in addition to any other penalties imposed by this chapter.
(d) [Deleted.]
(e) The Superior Court shall have exclusive jurisdiction over all offenses under this chapter.
(f) [Deleted.]
30 Del. C. 1953, § ?1913; 51 Del. Laws, c. 298; 51 Del. Laws, c. 315, § ?11; 57 Del. Laws, c. 66; 57 Del. Laws, c. 741, § ?8B; 59 Del. Laws, c. 113, § ?5; 61 Del. Laws, c. 425, §§ ?1-4; 63 Del. Laws, c. 293, §§ ?3, 4; 67 Del. Laws, c. 40, § ?15; 68 Del. Laws, c. 187, § ?12;