{"data":{"id":"us-de/30-del.-c.-576","jurisdiction":"us-de","citation":"30 Del. C. § 576","heading":"Misdemeanors.","body":"Notwithstanding the classifications of offenses otherwise specified in this subchapter, whenever an offense under this subchapter involves during any single tax year:\n(1) Understatement by an amount of less than $7,500 of taxable income under § 1105, § 1121, or § 1903 of this title or taxable gross receipts under Part III of this title; or\n(2) Evasion or wilful failure to pay any tax imposed by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title, in an amount of less than $1,000;\nany person convicted of any such offense shall be guilty of an unclassified misdemeanor and shall be fined not more than $3,000 but shall not be subject to a sentence of imprisonment.","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#576","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"82e9b8b278e00dc9bf354e5d525eb43b537fe43445b1e02224472f053fc99054","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-575","next":"us-de/30-del.-c.-581"},"notice":"GroundRules: Original legal text. Not legal advice."}