Delaware Code Title 30. State Taxes § 5345. Police powers;  arrests

(a) Employees of the Department of Finance who are designated “tobacco product tax-enforcement officers” are peace officers and have the same police power and authority as constables throughout the State.

(b) Such officers may arrest on view, except in private homes, without warrant, any person actually engaged in the unlawful sale of unstamped tobacco products, or unlawfully having in such person's possession unstamped tobacco products, contrary to this chapter.