(a) The Commission may require the keeping of books and records by a licensee of a pool in such forms, or in such manner, as the Commission prescribes. The Commission may also regulate the duties of any employee of any such licensee, and visit, investigate and place expert accountants and such other persons as it deems necessary in the office or place of business of any person licensed to operate a pool for the purpose of satisfying itself that the Commission's rules and regulations are strictly complied with.
(b) The Commission may also issue, under its hand and seal, subpoenas for the attendance of witnesses and production of books, papers and documents of the licensee before the Commission and may administer oaths or affirmations to the witnesses whenever in the judgment of the Commission it is necessary for the effectual discharge of its duties. If any person refuses to obey any subpoena, to testify or to produce any books, papers or documents, then the Commission may apply to the Superior Court of Kent County and thereupon the Court shall issue its subpoena requiring the person to appear and testify or to produce the books, papers and documents before the Commission. Any person failing to obey or refusing to obey a subpoena of the Court is guilty of contempt of court and shall be punished accordingly. False swearing on the part of any witness shall be deemed perjury and shall be punished as such.
Structure Delaware Code
Title 28 - Sports and Amusements
Chapter 4. HORSE RACING IN KENT COUNTY
Subchapter III. Wagering or Betting by Pari-Mutuel Machines or Totalizators
§ 442. License to conduct pools; application; qualifications.
§ 444. Rules, regulations and special powers of Commission.
§ 445. Tax on pari-mutuel and totalizator pools.
§ 446. Licensee's commissions on pari-mutuel and totalizator pools.
§ 447. Deduction of federal taxes from total of contributions.
§ 448. Disposition of moneys for unclaimed pari-mutuel tickets.