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

3 Del. C. § 10047: Failure of licensee to pay tax on admissions; penalty.

Where this section sits in the code

Title 3. Agriculture
Horse Racing
CHAPTER 100. Harness Racing
Subchapter III. Regulatory Provisions, Offenses and Penalties

(a) Whoever, being a licensee, fails or refuses to pay the amount found to be due by the Department of Finance as the tax on admissions shall be fined not more than $28,750 in addition to the amount due the Department of Finance.

(b) All fines up to the amount found to be due the Department of Finance and paid into court by a licensee found guilty of violating this section shall be transmitted and paid over by the clerk of the court to the Department of Finance.

Collected 2026-09-05T23:02:04Z. Source file · JSON

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