{"data":{"id":"us-de/30-del.-c.-361","jurisdiction":"us-de","citation":"30 Del. C. § 361","heading":"Enforcement of penalties.","body":"The Secretary of Finance shall take all necessary steps to enforce the penalties provided by any state tax law administered by the Department of Finance.","path":["Title 30. State Taxes","General Provisions; State Tax Agencies; Procedure and Enforcement","CHAPTER 3. Department of Finance","Subchapter IV. Secretary of Finance; Powers and Duties"],"source_url":"https://delcode.delaware.gov/title30/c003/sc04/index.html#361","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"fe6123eafa878c765deab62a13348053e6cc65c0a4d114fd87af3ca24bc15393","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-360","next":"us-de/30-del.-c.-362"},"notice":"GroundRules: Original legal text. Not legal advice."}