False statements; penalties.

Del. Code tit. 30, § 5215
in effect
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Any person who wilfully and knowingly makes, publishes, delivers or utters a false statement orally, or in writing, or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain, or to assist any other person to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this chapter, upon conviction, shall be sentenced to pay a fine not exceeding $575, undergo imprisonment for a term not exceeding 1 year, or both.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c052/index.htmlFetched: 10/4/2026

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