(a)Except as provided in subsection (b) of this section, a person who commits any of the following acts is guilty of a class E felony as defined in Title 11:
(1)Wilfully makes and subscribes any return, statement, or other document that is subject to administration and enforcement by the Department of Finance, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which the person does not believe to be true and correct as to every material matter.
(2)Wilfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter that is subject to administration and enforcement by the Department of Finance and arises under the Delaware Code, of a return, affidavit, claim, or oth
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(a) Except as provided in subsection (b) of this section, a person who commits any of the following acts is guilty of a class E felony as defined in Title 11:
(1) Wilfully makes and subscribes any return, statement, or other document that is subject to administration and enforcement by the Department of Finance, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which the person does not believe to be true and correct as to every material matter.
(2) Wilfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter that is subject to administration and enforcement by the Department of Finance and arises under the Delaware Code, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document.
(3) Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document that is subject to administration and enforcement by the Department of Finance and required under the Delaware Code, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof.
(4) Removes, deposits, or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property which is subject to attachment or garnishment for payment of taxes, with intent to evade or defeat the assessment or collection of any tax that is subject to administration and enforcement by the Department of Finance and imposed under the Delaware Code.
(b) This section does not apply to any matter arising out of, document required by, or tax imposed under § 3002 of this title, Chapter 51 of this title, or Chapter 52 of this title.