Delaware Code
Chapter 53. Tobacco Product Tax
Subchapter IV. Penalties and Enforcement

§ 5341. Sale of unstamped tobacco products; refusal to permit inspection; counterfeited or reused stamps; penalty. - (a) A person may not sell any pack of tobacco...

§ 5342. Possession of untaxed tobacco products. - (a) Except as authorized by this chapter, a person who...

§ 5343. Penalties not specifically provided for. - Whoever violates any provision of this chapter for which a...

§ 5344. Liability joint and several as between owner and operator. - Whenever a duty or liability is imposed under this chapter...

§ 5345. Police powers; arrests. - (a) Employees of the Department of Finance who are designated...

§ 5346. Prohibitions. - (a) No tobacco product tax stamp may be affixed to...