Del. Code 12, § 1153 : Decedents' Estates And Fiduciary Relations — Escheats — Abandoned Or Unclaimed Property — Penalty for false oath Date: 15 Aug 2016 TEXT PDF Current through 2016 Legislative Session, Act 399 The making of a wilful false oath in any report required under this subchapter shall be perjury and punishable as such according to law. Del. C. § 1153 12 Del. C. 1953, § 1153; 50 Del. Laws, c. 507, § 1.;