(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 the Department of Finance and paid into court by a licensee guilty of violating this section shall be transmitted and paid over by the clerk of the court to the Secretary of the Department of Finance.
Structure Delaware Code
Title 28 - Sports and Amusements
Chapter 4. HORSE RACING IN KENT COUNTY
Subchapter II. Regulatory Provisions, Offenses and Penalties
§ 421. Application of chapter; simulcasts of races.
§ 422. Liability insurance of licensee.
§ 423. Limitation on compensation that may be paid by licensee.
§ 425. Aiding or abetting unlicensed meet; penalty.
§ 426. Failure of licensee to pay tax on admissions; penalty.
§ 427. Restrictions on licensee acting as video lottery agent.