(a) On request of the owner, the State Escheator may sell or liquidate a security and pay the net proceeds to the owner.

(b) At the discretion of the State Escheator, property of an owner is subject to a claim for payment of an enforceable debt that the owner owes in this State for any of the following:

(1) Child-support arrearages, including child-support collection costs and child-support arrearages that are combined with maintenance.

(2) A civil or criminal fine or penalty, court costs, a surcharge, or restitution imposed by a final order of an administrative agency or a final court judgment.

(3) State or local taxes, penalties, and interest that have been determined to be delinquent or as to which notice has been recorded with the Secretary of the State or a local taxing authority.

(c) The State Escheator may make periodic inquiries of state and local agencies in the absence of a claim filed under § 1165 of this title to determine whether owners included in the unclaimed property records of this State have enforceable debts described in subsection (b) of this section.

(d) Before delivery or payment to an owner under subsection (a) of this section of property or net proceeds of a sale of the property, the State Escheator may first apply the property or net proceeds to a debt under subsection (b) of this section that the State Escheator has determined is owed by the owner. The State Escheator may pay the amount to the appropriate state or local agency and notify the owner of the payment.

81 Del. Laws, c. 1, § 2.