Section 5179 - Violations; penalties; enforcement(a) Acts forbidden. - It is unlawful for a person to do any of the following:(1) Refuse or knowingly and intentionally fail to make and file any statement required by this subchapter in the manner or within the time required.(2) Knowingly and with intent to evade or to aid in the evasion of the tax imposed under this subchapter make any false statement or conceal any material fact in any record, report, or affidavit provided for in this subchapter.(3) Knowingly and with intent to evade or to aid in the evasion of the tax imposed under this subchapter, or to withhold or fail to remit moneys due under this subchapter.(4) Assign or attempt to assign a license to act as an aviation jet fuel supplier.(5) Knowingly and with intent to evade or to aid in the evasion of the tax imposed under this subchapter receive aviation jet fuel in this State into the supply tank or tanks from a person not holding a valid license as an aviation jet fuel supplier.(6) Fail to keep and maintain the books and records required by this subchapter.(7) Knowingly and with intent to deceive, defraud, or evade the tax imposed under this subchapter permanently remove, replace, alter, or render inoperable any volumetric measuring device or "totalizer" of any pump dispensing aviation jet fuel subject to this subchapter.(8) Sign and deliver or cause to be delivered to the Motor Fuel Tax Administration any report required by this subchapter knowing that it contains false statements material to the computation of the tax imposed by this subchapter.(b) Penalties. - (1) Except as provided in paragraph (b)(2) of this section, a violation of subsection (a) of this section is a class A misdemeanor.(2)a. If a violation of subsection (a) of this section results in an evasion or wrongful withholding of aviation jet fuel tax amounting to more than $500, the violation is a class E felony. b. If a person has been convicted of a violation of subsection (a) of this section and is subsequently convicted of a violation of subsection (a) of this section, the subsequent violation is a class E felony.(c) Penalties are cumulative. - The fine and imprisonment provided for in this section are in addition to any other penalty imposed by any other provision of this subchapter.(d) Enforcement. - The Delaware State Police is authorized and directed to assist in the enforcement of this section.(e) License required. - (1) It is unlawful for a person to conduct any activities requiring a license under this subchapter without a license or after a license has been surrendered, cancelled, or revoked.(2) A violation of this subsection is punishable as follows:a. For a first offense, by a fine not less than $100 nor more than $300.b. For each subsequent offense, by a fine not less than $300 nor more than $500.(f) Jurisdiction. - The Superior Court has exclusive jurisdiction over a violation of this section.Added by Laws 2019, ch. 118,s 1, eff. 7/1/2019.