Del. Code tit. 30 § 572

Current through 2024 Legislative Session Act Chapter 452

Section 572 - Failure to collect or pay over tax; class e felony

Any person required under this title to collect, account for, and pay over any tax that is subject to administration and enforcement by the Department of Finance and imposed under the Delaware Code, other than § 3002 and Chapters 51 and 52 of this title, who wilfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a class E felony as defined in Title 11.

30 Del. C. § 572

Amended by Laws 2023, ch. 366,s 3, eff. 8/15/2024.

69 Del. Laws, c. 369, §1.;