29 Del. C. § 6510: Interference with audit; penalty.

Any member of any agency, or any officer or agent or servant or employee of any agency, who interferes with or prevents, or tries to prevent, any certified public accountant or accountants selected under Chapters 29 and 63 of this title from auditing the accounts, records, documents, papers and writings in anywise pertaining or relating to the financial accounts of the agency, or who refuses to turn over all accounts, records, documents, papers and writings for audit shall be fined not more than $1,000 or imprisoned for not more than 6 months or both.