(a) Whoever, being a licensee, fails or refuses to pay the amount found to be due by the Department of Finance as the tax on admissions shall be fined not more than $28,750 in addition to the amount due the Department of Finance.
(b) All fines up to the amount found to be due the Department of Finance and paid into court by a licensee found guilty of violating this section shall be transmitted and paid over by the clerk of the court to the Department of Finance.
Structure Delaware Code
Subchapter III. Regulatory Provisions, Offenses and Penalties
§ 10042. Application of chapter.
§ 10043. Liability insurance of licensee.
§ 10044. Limitation on compensation that may be paid by licensee.
§ 10046. Aiding or abetting in unlicensed meet; penalty.
§ 10047. Failure of licensee to pay tax on admissions; penalty.
§ 10048. Restrictions on licensee acting as video lottery agent.
§ 10049. Fraudulent written statements; class A misdemeanor.
§ 10050. Fraudulent certificate of registration or eligibility documents; class G felony.