CHAPTER 397
FORMERLY
SENATE BILL NO. 466
AN ACT TO AMEND CHAPTER 51, TITLE 30, OF THE DELAWARE CODE RELATING TO VIOLATIONS OF THE SPECIAL FUEL TAX LAW, PENALTIES THEREON, AND ENFORCEMENT THEREOF.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend Section 5139, Title 30 of the Delaware Code by striking from subsection (a), paragraph (6), the word "Certificate" and substituting in lieu thereof the word "marker".
Section 2. Amend Section 5139, Title 30 of the Delaware Code by adding to subsection (a) a new paragraphs (8) and (9) to read as follows:
"(8) Knowingly and with intent to deceive, defraud or evade the tax imposed herein to permanently remove, replace. alter or render inoperable and volumetric measuring device or "totalizer" of any pump dispensing motor fuel subject to the provisions of this chapter.
(9) Sign and deliver or cause to be delivered to the Division of Motor Fuel Tax any report required by this sub-chapter knowing that it contains false statements material to the computation of the tax imposed by this sub-chapter."
Section 3. Amend Section 5139, Title 30 of the Delaware Code by striking subsection (b) in its entirety and substituting in lieu thereof the following:
"(b) Penalties and remedies. -- Any person violating this section is guilty of a Class A misdemeanor, provided, however, that if the violation results in an evasion or wrongful withholding of special fuel tax amounting to more than $300.00, then the violation shall constitute a Class E Felony. Any person who once has been convicted of any violation of this section and who therefore Is convicted of any subsequent violation of this section shall be guilty of a Class E Felony. The Superior Court shall have the exclusive jurisdiction over violations of this section."
Section 4. Amend Section 5139, Title 30 of the Delaware Code by striking from the title of this section the period following the word "penalties" and substituting in lieu thereof a semicolon followed by the word "enforcement" followed by a period, and by adding to the section a new subsection (d) to read as follows:
"(d) Enforcement. The Delaware State Police is authorized and directed to assist in the enforcement of this section."
Section 5. This Act shall become effective upon its enactment into law.
Approved July 17, 1984.