Delaware General Assembly


CHAPTER 369

FORMERLY

SENATE BILL NO. 159

AS AMENDED BY SENATE AMENDMENT NO. 1

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO THE ADMINISTRATION AND ENFORCEMENT OF THE REVENUE LAWS OF THE STATE OF DELAWARE.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend Chapter 5, Title 30 of the Delaware Code by designating the present Subchapter V as Subchapter VI and by adding thereto a new Subchapter V to read as follows:

"Subchapter V Criminal Offenses

§571. Attempt to evade or defeat tax.

Any person who willfully 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, or the payment thereof, shall, in addition to the penalties imposed by law, be guilty of a a class E felony as defined in Title 11.

§572. failure to collect or nay over tax.

Any person required under this title to collect, account for and pay over any tax imposed by Title 4 or by this title, other than §3002 and Chapters 51 and 52, who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a class E felony as defined in Title 11.

§573. Failure to file return sunoly Information or pay tax.

Any person required under Title 4, or by this title, other than §3002 and Chapter 51 and 52, to pay any estimated tax or tax required by Title 4 or by this title, other than §3002 and Chapters 51 and 52, or by regulations made under authority thereof, to make a return (other than a return of estimated tax), keep any records or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records or supply such information, at the time or times required by law or regulations, shall. in addition to other penalties provided by law, be guilty of a class A misdemeanor as defined in Title II. In the case of any individual with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such individual with respect to such failure if there is no addition to the tax under §535(b) of this title with respect to such failure.

§574. fraud and false statements.

A person who commits one of the following acts shall be guilty of a Class E felony as defined in Title 11 if that person:

(1) willfully makes and subscribes any return, statement, or other document which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he/she does not believe to be true and correct as to every material matter; or

(1) willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under Title 4 or this title, other than §3002 and Chapters 51 and 52, of a return, affidavit, claim or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim or document, or

(1) simulates or falsely or fraudulently executes or signs any bond, permit, entry or other document required by the provisions of Title 4 or this title, other than §3002 and Chapters 51 and 52, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof; or

(4) removes, deposits or conceals, or is concerned in removing,

depositing or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property which is subject to attachment or garnishment for payment of taxes, with intent to evade or defeat the assessment or collection of any tax imposed by Title 4 or by this title, other than §3002 and Chapters 51 and 52.

§575 Period of limitations on criminal prosecutions: jurisdiction.

No person shall be prosecuted, tried or punished for any of the various offenses arising under this subchapter unless the prosecution of such person is instituted within 3 years next after the commission of the offense, except that the period of limitation shall be 6 years for offenses arising under §§571, 572 and 574 of this title. If an offense is the failure to do an act required by or under this title or Title 4 to be done before a certain date, the period of limitation for such offense shall commence on such date for purposes of this Subchapter, the failure to do any act required by or under this title or Title 4 shall be deemed an act committed in part at the principal office of the Division of Revenue in New Castle County. The Superior Court in and for any county where the person to whose liability the proceeding relates resides or has a place of business or in any county in which the offense is alleged to have been committed shall have original jurisdiction, exclusive of any inferior court or any court of special jurisdiction, over any prosecution under this subchapter.

§576. Misdemeanors.

Notwithstanding the classifications of offenses otherwise specified in this subchapter, whenever an offense under this subchapter involves during any single tax year:

(1) understatement by an amount of less than $7,500 of taxable income under §1105, §1121, or §1903 of this title or taxable gross receipts under Part III of this title; or

(2) evasion or willful failure to pay any tax imposed by Title 4 or by this title, other than §3002 and Chapters 51 and 52, in an amount of less than $1,000;

any person convicted of any such offense shall be guilty of an unclassified misdemeanor and shall be fined not more than $3,000 but shall not be subject to a sentence of imprisonment."

Section 2. Amend Title 30 of the Delaware Code by striking the following sections thereof: §367, §1231,§1232,§1233, and §1235.

Section 3. If any provision of Section 1 of this Act or the application thereof to any person or circumstances is held invalid, the invalidity shall not affect other provisions or applications of Section 1 which can be given effect without the invalid provision or application, and to this end the provisions of this Act are severable.

Section 4. Sections 1 and 2 of this Act shall be effective with regard to offenses committed on or after the date on which this Act shall be enacted into law, but only with respect to taxable periods beginning on or after January 1, 1995. The provisions of law which are repealed by this Act shall remain in force and effect for the purpose of trial and sentencing for offenses committed prior to the enactment of this Act into law and also with respect to offenses committed with respect to tax periods beginning prior to January 1, 1995.

Approved July 12, 1994