{"data":{"id":"us-de/30-del.-c.-572","jurisdiction":"us-de","citation":"30 Del. C. § 572","heading":"Failure to collect or pay over tax; class E felony.","body":"Any person required under this title to collect, account for, and pay over 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, who wilfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a class E felony as defined in Title 11.","path":["Title 30. State Taxes","General Provisions; State Tax Agencies; Procedure and Enforcement","CHAPTER 5. Procedure, Administration and Enforcement","Subchapter V. Criminal Offenses"],"source_url":"https://delcode.delaware.gov/title30/c005/sc05/index.html#572","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"ffa830e55031b3286ece0d38560eef50417f9b7f02a0fcbca72ea2de2233148d","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-571","next":"us-de/30-del.-c.-573"},"notice":"GroundRules: Original legal text. Not legal advice."}