Delaware Statutes
§ 8323 — False returns; perjury
Delaware·Title 9·Part County Taxes·Ch. 83 VALUATION AND ASSESSMENT OF PROPERTY·Subch. General Provisions
If any person making oath, affirmation or affidavit required under the provisions of this chapter swears or affirms falsely, that person shall be guilty of perjury.
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Legislative History
16 Del. Laws, c. 320, § 8 ; Code 1915, §§ 1122-1122B; 28 Del. Laws, c. 79, § 15 ; 29 Del. Laws, c. 72, § 16 ; 30 Del. Laws, c. 77, § 15 ; 31 Del. Laws, c. 14, § 22 ; Code 1935, §§ 1269, 1307, 1324; 9 Del. C. 1953, § 8324; 70 Del. Laws, c. 186, § 1