Delaware § 10047 Failure of licensee to pay tax on admissions; penalty

Delaware Statutes

§ 10047 — Failure of licensee to pay tax on admissions; penalty

Delaware § 10047

JurisdictionDelaware

Title3

PartHorse Racing

Ch. 100HARNESS RACING

Subch.Regulatory Provisions, Offenses and Penalties

This text of Delaware § 10047 (Failure of licensee to pay tax on admissions; penalty) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 3, § 10047 (2026).

Text

(a)Whoever, being a licensee, fails or refuses to pay the amount found to be due by the Department of Finance as the tax on admissions shall be fined not more than $28,750 in addition to the amount due the Department of Finance.

(b)All fines up to the amount found to be due the Department of Finance and paid into court by a licensee found guilty of violating this section shall be transmitted and paid over by the clerk of the court to the Department of Finance.

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(a) Whoever, being a licensee, fails or refuses to pay the amount found to be due by the Department of Finance as the tax on admissions shall be fined not more than $28,750 in addition to the amount due the Department of Finance.

(b) All fines up to the amount found to be due the Department of Finance and paid into court by a licensee found guilty of violating this section shall be transmitted and paid over by the clerk of the court to the Department of Finance.