Delaware § 573 Failure to file return, supply information or pay tax; class A misdemeanor

Delaware Statutes

§ 573 — Failure to file return, supply information or pay tax; class A misdemeanor

Delaware § 573

JurisdictionDelaware

Title30

PartGeneral Provisions; State Tax Agencies; Procedure and Enforcement

Ch. 5PROCEDURE, ADMINISTRATION AND ENFORCEMENT

Subch.Criminal Offenses

This text of Delaware § 573 (Failure to file return, supply information or pay tax; class A misdemeanor) 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, § 573 (2026).

Text

(a)With respect to any tax or estimated tax subject to administration and enforcement by the Department of Finance and required to be paid under the Delaware Code or by regulations made under authority thereof, any person required to pay any estimated tax or tax, to make a return (other than a return of estimated tax), keep any records, or supply any information, who wilfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, is guilty of a class A misdemeanor as defined in Title 11.

(b)In the case of any individual with respect to whom there is a failure to pay any estimated tax, this section does not apply to such individual with respect to such failure if there is no addition to

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(a) With respect to any tax or estimated tax subject to administration and enforcement by the Department of Finance and required to be paid under the Delaware Code or by regulations made under authority thereof, any person required to pay any estimated tax or tax, to make a return (other than a return of estimated tax), keep any records, or supply any information, who wilfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, is guilty of a class A misdemeanor as defined in Title 11.

(b) In the case of any individual with respect to whom there is a failure to pay any estimated tax, this section does not apply to such individual with respect to such failure if there is no addition to the tax under § 535(b) of this title with respect to such failure.

(c) Prosecution under this section does not preclude application of any other applicable penalty under the law.

(d) This section does not apply to any person required to pay an estimated tax or tax required under § 3002 of this title, Chapter 51 of this title, or Chapter 52 of this title.