Any person required under this title to collect, account for and pay over any tax imposed by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title, who wilfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided 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.