Any person who wilfully and knowingly makes, publishes, delivers or utters a false statement orally, or in writing, or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain, or to assist any other person to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this chapter, upon conviction, shall be sentenced to pay a fine not exceeding $575, undergo imprisonment for a term not exceeding 1 year, or both.
Structure Delaware Code
Chapter 52. MOTOR CARRIERS FUEL PURCHASE LAW
§ 5204. Credit for motor fuel tax payment.
§ 5207. Calculation of amount of fuel used in State.
§ 5208. Report requirements; exemptions.
§ 5211. Vehicle marker; fee; penalty assessments payable by mail; victims' compensation tax.
§ 5214. Filing of bond; refund provisions.
§ 5215. False statements; penalties.
§ 5216. Departure or removal of property from State or discontinuing business; arbitrary assessment.
§ 5217. Failure to report or pay tax; penalty; interest.
§ 5218. Time for payment of taxes, penalties and interest; additional penalty.
§ 5220. Failure to pay tax; determination; redetermination; review.
§ 5222. Availability of records of other agencies; exchange of information with other jurisdictions.
§ 5223. Regulations; promulgation by Secretary of Transportation.
§ 5224. Exempt vehicles; carriers.
§ 5225. Exemption; reciprocal agreements.
§ 5226. Failure to comply with other statutes.
§ 5227. Collection of bad checks; service charge; interest.