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U.S. State Codes
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Delaware
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Title 30 - State Taxes
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Chapter 5. Procedure, Admin...
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Subchapter V Criminal Offenses
Subchapter V Criminal Offenses
§ 571 Attempt to evade or defeat tax; class E felony.
§ 572 Failure to collect or pay over tax; class E felony.
§ 573 Failure to file return, supply information or pay tax; class A misdemeanor.
§ 574 Fraud and false statements; class E felony.
§ 575 Period of limitations on criminal prosecutions: jurisdiction.
§ 576 Misdemeanors.