30 Del. C. § 571: Attempt to evade or defeat tax; class E felony.

Any person who wilfully attempts in any manner to evade or defeat any tax that is subject to administration and enforcement by the Department of Finance and imposed under the Delaware Code, other than § 3002 of this title and Chapters 51 and 52 of this title, or the payment thereof, shall, in addition to the penalties imposed by law, be guilty of a class E felony as defined in Title 11.