Delaware § 1912 Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records

Delaware Statutes

§ 1912 — Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records

Delaware § 1912

Title30

PartIncome, Inheritance and Estate Taxes

Ch. 19CORPORATION INCOME TAX

This text of Delaware § 1912 (Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records) 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. 30, § 1912 (2026).

Text

(a)Any person who wilfully fails, neglects or refuses to make a return or to pay the tax as prescribed in this chapter or who shall refuse to permit the Secretary of Finance to examine the books, papers and records of any corporation liable to pay tax under this chapter shall be fined not more than $3,000, or imprisoned not more than 6 months, or both. Such penalty shall be in addition to any other penalties imposed by this chapter.

(b)Any person who wilfully makes a false and fraudulent return of net income, made taxable by this chapter, shall be fined not more than $3,000, or imprisoned not more than 6 months, or both. Such penalty shall be in addition to any other penalties imposed by this chapter.

(c)Any corporation which fails to maintain and keep, for a period of 3 years after a

Free access — add to your briefcase to read the full text and ask questions with AI

(a) Any person who wilfully fails, neglects or refuses to make a return or to pay the tax as prescribed in this chapter or who shall refuse to permit the Secretary of Finance to examine the books, papers and records of any corporation liable to pay tax under this chapter shall be fined not more than $3,000, or imprisoned not more than 6 months, or both. Such penalty shall be in addition to any other penalties imposed by this chapter.

(b) Any person who wilfully makes a false and fraudulent return of net income, made taxable by this chapter, shall be fined not more than $3,000, or imprisoned not more than 6 months, or both. Such penalty shall be in addition to any other penalties imposed by this chapter.

(c) Any corporation which fails to maintain and keep, for a period of 3 years after any return is filed under this chapter, such record or records of its business within this State for the period covered by such return, as may be required by the Secretary of Finance, shall be fined $3,000. Such penalty shall be in addition to any other penalties imposed by this chapter.

(d) [Deleted.]

(e) The Superior Court shall have exclusive jurisdiction over all offenses under this chapter.

(f) [Deleted.]

Legislative History

30 Del. C. 1953, § 1913; 51 Del. Laws, c. 298 ; 51 Del. Laws, c. 315, § 11 ; 57 Del. Laws, c. 66 ; 57 Del. Laws, c. 741, § 8B ; 59 Del. Laws, c. 113, § 5 ; 61 Del. Laws, c. 425, §§ 1-4 ; 63 Del. Laws, c. 293, §§ 3, 4 ; 67 Del. Laws, c. 40, § 15 ; 68 Del. Laws, c. 187, § 12