§ 5325 — Late filing penalty

Every stamp affixing agent shall file with the Department, on or before the twentieth day of each month, a report in such form as the Secretary of Finance shall prescribe. The report must disclose the number of tobacco products on hand on the first and last days of the calendar month immediately preceding the month in which such report is required, together with such information concerning the amount of stamps purchased, used and on hand during the report period, together with any other information for the report period that the Secretary of Finance shall prescribe. Any tax affixing agent who fails to file any report on the day when it is due shall forfeit, as a penalty for each day thereafter until the report is filed, the sum of $15 to be collected in the manner provided in this chapter for the collection of penalties. The Secretary of Finance, if satisfied that the failure to comply with this section was excusable, may remit the whole or any part of said penalty.

Legislative History

30 Del. C. 1953, § 5325; 54 Del. Laws, c. 296, § 1 ; 57 Del. Laws, c. 136, § 23 ; 57 Del. Laws, c. 741, § 16D ; 66 Del. Laws, c. 130, § 2 ; 81 Del. Laws, c. 55, § 16