Any person who wilfully attempts in any manner to evade or defeat any tax imposed by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title, or the payment thereof, shall, in addition to the penalties imposed by law, be guilty of a Class E felony as defined in Title 11.
Structure Delaware Code
Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT
Subchapter V. Criminal Offenses
§ 571. Attempt to evade or defeat tax; class E felony.
§ 572. Failure to collect or pay over tax; class E felony.
§ 573. Failure to file return, supply information or pay tax; class A misdemeanor.
§ 574. Fraud and false statements; class E felony.
§ 575. Period of limitations on criminal prosecutions: jurisdiction.