(a) Whoever, being a licensee, fails or refuses to pay the amount found to be due by the Secretary of the Department of Finance as the tax on admissions shall be fined not more than $25,000, in addition to the amount due the Secretary of the Department of Finance.
(b) All fines up to the amount found to be due the Secretary of Finance and paid into court by a licensee violating this section shall be transmitted and paid over by the clerk of the court to the Secretary of Finance.
Structure Delaware Code
Subchapter III. Regulatory Provisions, Offenses and Penalties
§ 10141. Application of chapter.
§ 10143. Liability insurance of licensee.
§ 10144. Limitation on payment of compensation.
§ 10145. Minimum purse, stake or reward.
§ 10146. Aiding or abetting in unlicensed meet; penalty; enforcement.
§ 10147. Failure of licensee to pay taxes on admissions; penalty.
§ 10148. Restrictions on licensee acting as video lottery agent.