Delaware Code Title 30. State Taxes § 5341. Sale of unstamped tobacco products;  refusal to permit inspection;  counterfeited or reused stamps;  penalty

(a) A person may not sell any pack of tobacco products that does not have affixed to it the proper amount of Delaware tobacco product tax stamps.

(b) A dealer may not refuse to permit the Department to examine such dealer's books and records, stock of tobacco products, or premises and equipment in order to verify the accuracy of the tax payments imposed by this chapter.

(c) A person may not falsely or fraudulently make, forge, alter, or counterfeit any stamp prescribed by the Department under this chapter;  or cause or procure a stamp to be falsely or fraudulently made, forged, altered, or counterfeited;  or knowingly and wilfully utter, publish, pass, or tender as true a false, altered, forged, or counterfeited stamp;  or use more than once any stamp provided for and required by this chapter for the purpose of evading the tax hereby imposed and assessed.

(d) A person who violates this section may be fined not more than $1,000, or imprisoned for not more than 1 year, or both.