Delaware Statutes
§ 5215 — False statements; penalties
Delaware § 5215
This text of Delaware § 5215 (False statements; penalties) 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, § 5215 (2026).
Text
Any person who wilfully and knowingly makes, publishes, delivers or utters a false statement orally, or in writing, or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain, or to assist any other person to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this chapter, upon conviction, shall be sentenced to pay a fine not exceeding $575, undergo imprisonment for a term not exceeding 1 year, or both.
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Legislative History
30 Del. C. 1953, § 5215; 57 Del. Laws, c. 496, § 1 ; 68 Del. Laws, c. 9, § 13
Nearby Sections
15
§ 5201
Short title§ 5202
Definitions§ 5203
Rate of tax§ 5205
Tax due date§ 5206
Deposits of revenue§ 5209
Average consumption§ 5210
Records§ 5212
Imposition of tax§ 5213
EnforcementCite This Page — Counsel Stack
Bluebook (online)
Delaware § 5215, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/5215.