Section 10147 - Failure of licensee to pay taxes on admissions; penalty(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).;