Any person who wilfully attempts in any manner to evade or defeat any tax imposed by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title, or the payment thereof, shall, in addition to the penalties imposed by law, be guilty of a class E felony as defined in Title 11.

69 Del. Laws, c. 369, § ?1;

Attorney's Note

Under the Delaware Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class E felonyup to 5 years
For details, see Del. Code Ann.tit. 11, § 4205

Terms Used In Delaware Code Title 30 Sec. 571