Delaware · Through 2026-08-10 (85 Del. Laws, c. 421, 424) · Newer source version available

28 Del. C. § 426: Failure of licensee to pay tax on admissions; penalty.

Where this section sits in the code

Title 28. Sports and Amusements
CHAPTER 4. Horse Racing in Kent County
Subchapter II. Regulatory Provisions, Offenses and Penalties

(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.

Collected 2026-09-05T23:02:31Z. Source file · JSON

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