Del. Code Ann. tit. 3, § 10047
Failure of licensee to pay tax on admissions; penalty
45 Del. Laws, c. 303, § 11; 28 Del. C. 1953, § 546; 57 Del. Laws, c. 741, § 30B; 66 Del. Laws, c. 303, § 261(a); 68 Del. Laws, c. 9, § 70;
- (a) Whoever, being a licensee, fails or refuses to pay the amount found to be due by the Department of Finance as the tax on admissions shall be fined not more than $28,750 in addition to the amount due the Department of Finance.
- (b) All fines up to the amount found to be due the Department of Finance and paid into court by a licensee found guilty of violating this section shall be transmitted and paid over by the clerk of the court to the Department of Finance.
45 Del. Laws, c. 303, § 11; 28 Del. C. 1953, § 546; 57 Del. Laws, c. 741, § 30B; 66 Del. Laws, c. 303, § 261(a); 68 Del. Laws, c. 9, § 70