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Delaware Code Title 28. Sports and Amusements § 426. Failure of licensee to pay tax on admissions;  penalty

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) Whoever, being a licensee, fails or refuses to pay the amount found to be due by the Secretary of the Department of Finance as the tax on admissions shall be fined not more than $25,000 in addition to the amount due the Secretary of the Department of Finance.

(b) All fines up to the amount found to be due the Secretary of the Department of Finance and paid into court by a licensee guilty of violating this section shall be transmitted and paid over by the clerk of the court to the Secretary of the Department of Finance.

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Cite this article: FindLaw.com - Delaware Code Title 28. Sports and Amusements § 426. Failure of licensee to pay tax on admissions;  penalty - last updated January 01, 2026 | https://codes.findlaw.com/de/title-28-sports-and-amusements/de-code-sect-28-426/

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