Delaware Code Title 30 Sec. 5115 – Penalties for failure to file reports or pay tax when due
When any distributor fails to file monthly reports with the Department of Transportation as required by § 5113 of this title or when such distributor fails to pay the Department the amount of taxes due to this State as required by § 5114 of this title, a penalty of $5.75 per business day shall accrue up to a maximum of $28.75 for each report. For each report filed more than 5 business days late, the penalty shall be $28.75 or 12 percent of the tax due, whichever is greater, for each such report. Any tax due shall also bear interest at the rate of 1 percent per month, or fraction thereof, until same is paid; however, the Department may waive all or any part of the penalty and interest when it is established to the satisfaction of the Department that failure to file the monthly report or pay the tax by the twenty-fifth day of the month was not with intent to violate the law.
Terms Used In Delaware Code Title 30 Sec. 5115
- Department: means Department of Transportation. See Delaware Code Title 30 Sec. 5101
- Distributor: includes any person, association of persons, firm or corporation, wherever resident or located, who imports or causes to be imported into the State gasoline, as defined in this section, for use, distribution, storage or sale after the gasoline reaches the State or who, being in the business of selling and or distributing gasoline in bulk quantities, desires to purchase gasoline tax free from another distributor for resale within this State or for export from this State; and also any person, association of persons, firm or corporation who produces, refines, manufactures or compounds, or causes to be produced, refined, manufactured or compounded gasoline as defined in this section within the State. See Delaware Code Title 30 Sec. 5101
- Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
- State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
A month, for purposes of calculating interest in this chapter, shall be from the twenty-sixth day of a given month through the twenty-fifth day of the following month.
30 Del. C. 1953, § ?5115; 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ ?24B, 24C; 59 Del. Laws, c. 216, § ?2; 60 Del. Laws, c. 76, § ?3; 60 Del. Laws, c. 422, § ?1; 62 Del. Laws, c. 380, §§ ?9, 10; 64 Del. Laws, c. 368, § ?3; 67 Del. Laws, c. 260, § ?1; 68 Del. Laws, c. 290, § ?184; 70 Del. laws, c. 186,, § ?1;