{"data":{"id":"us-de/30-del.-c.-5215","jurisdiction":"us-de","citation":"30 Del. C. § 5215","heading":"False statements; penalties.","body":"Any person who wilfully and knowingly makes, publishes, delivers or utters a false statement orally, or in writing, or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain, or to assist any other person to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this chapter, upon conviction, shall be sentenced to pay a fine not exceeding $575, undergo imprisonment for a term not exceeding 1 year, or both.","path":["Title 30. State Taxes","Commodity Taxes","CHAPTER 52. Motor Carriers Fuel Purchase Law"],"source_url":"https://delcode.delaware.gov/title30/c052/index.html#5215","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:36Z","sha256":"65129dd5dbbf67c62cf4ca75b8d93676cc3ac0525969e8de8c53e1c9d5cd740a","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-5214","next":"us-de/30-del.-c.-5216"},"notice":"GroundRules: Original legal text. Not legal advice."}