Del. Code tit. 19 § 3382
Any employing unit or any officer or agent of an employing unit or any other person who makes a false statement or representation knowing it to be false or who knowingly fails to disclose a material fact to prevent or reduce the payment of benefits to any individual entitled thereto or to avoid becoming or remaining subject hereto or to avoid or reduce any assessment or other payment required from an employing unit under this chapter or who wilfully fails or refuses to make any such assessments or other payment or to furnish any reports required hereunder or to produce or permit the inspection or copying of records as required hereunder shall be fined not less than $23 nor more than $230 or imprisoned not more than 60 days, or both. Each such false statement or representation or failure to disclose a material fact and each day of such failure or refusal shall constitute a separate offense.
19 Del. C. § 3382