Del. Code 30, § 571 : State Taxes — Procedure, Administration And Enforcement — Criminal Offenses — Attempt to evade or defeat tax; class E felony

Current through 2016 Legislative Session, Act 399

Any person who wilfully attempts in any manner to evade or defeat any tax imposed by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title, or the payment thereof, shall, in addition to the penalties imposed by law, be guilty of a Class E felony as defined in Title 11.

Del. C. § 571

69 Del. Laws, c. 369, §1.;