Del. Code tit. 30 § 571

Current through 2024 Legislative Session Act Chapter 269
Section 571 - Attempt to evade or defeat tax; class E felony

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

30 Del. C. § 571

69 Del. Laws, c. 369, §1.;