Del. Code Ann. tit. 3, § 10147
Failure of licensee to pay taxes on admissions; penalty
38 Del. Laws, c. 62, § 12; Code 1935, § 5506; 43 Del. Laws, c. 242; 28 Del. C. 1953, § 347; 57 Del. Laws, c. 741, § 31B; 68 Del. Laws, c. 84, § 173(a);
- (a) Whoever, being a licensee, fails or refuses to pay the amount found to be due by the Secretary of the Department of Finance as the tax on admissions shall be fined not more than $25,000, in addition to the amount due the Secretary of the Department of Finance.
- (b) All fines up to the amount found to be due the Secretary of Finance and paid into court by a licensee violating this section shall be transmitted and paid over by the clerk of the court to the Secretary of Finance.
38 Del. Laws, c. 62, § 12; Code 1935, § 5506; 43 Del. Laws, c. 242; 28 Del. C. 1953, § 347; 57 Del. Laws, c. 741, § 31B; 68 Del. Laws, c. 84, § 173(a)