Whenever it appears to the Tax Appeal Board that proceedings before it have been instituted or maintained by a taxpayer primarily for delay or that the taxpayer's position in such proceedings is frivolous or without reasonable basis, damages in an amount not in excess of $5,000 shall be awarded to the State by the Board as part of the Board's decision. Damages so awarded shall be paid upon notice and demand from the Secretary of Finance and shall be collected as part of tax.
Structure Delaware Code
Chapter 3. DEPARTMENT OF FINANCE
Subchapter II. Tax Appeal Board
§ 321. Composition; appointment; term; qualifications.
§ 324. Alternate attorney member.
§ 326. Facilities and services.
§ 327. Record of decisions; rules and rulings of the Tax Appeal Board.
§ 328. Reimbursement of expenses.
§ 330. Subpoenas and attendance of witnesses.
§ 331. Appeals from Tax Appeal Board decisions.
§ 332. Frivolous or dilatory proceedings.