Delaware Code Title 30. State Taxes § 575. Period of limitations on criminal prosecutions:  jurisdiction

No person shall be prosecuted, tried, or punished for any of the various offenses arising under this subchapter unless the prosecution of such person is instituted within 3 years next after the commission of the offense, except that the period of limitation shall be 6 years for offenses arising under §§ 571, 572 and 574 of this title.  If an offense is the failure to do an act required under the Delaware Code to be done before a certain date, the period of limitation for such offense shall commence on such date for purposes of this subchapter, the failure to do any act required under the Delaware Code shall be deemed an act committed in part at the principal office of the Division of Revenue in New Castle County.  The Superior Court in and for any county where the person to whose liability the proceeding relates resides or has a place of business or in any county in which the offense is alleged to have been committed shall have original jurisdiction, exclusive of any inferior court or any court of special jurisdiction, over any prosecution under this subchapter.