No unincorporated association of persons shall transact business in this State, unless the individual names of all concerned therein shall be first certified by an officer of such association and filed with the Division of Revenue.

This section shall not apply to partnerships or limited liability companies.

85 Del. Laws, c. 30, §§ 1, 2; 13 Del. Laws, c. 32, § 1; Code 1915, § 4198; Code 1935, § 4676; 6 Del. C. 1953, § 3104; 63 Del. Laws, c. 407, § 1; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 459, § 1; 85 Del. Laws, c. 1, §§ 1, 2