CHAPTER 135

NEW CASTLE COUNTY COUNTY TREASURERS AND COLLECTION OF TAXES IN RELATION TO MISDEMEANORS AND PENALTY

AN ACT TO AMEND CHAPTER 45 OF THE REVISED CODE OF DELAWARE, 1935, AS AMENDED, ENTITLED "COUNTY TREASURERS AND ' COLLECTION OF TAXES", BY THE REPEAL OF 1397. SEC. 57. THEREOF AND BY THE SUBSTITUTION IN LIEU THEREOF OF A NEW SECTION TO BE KNOWN AS 1397. SEC. 57. IN RELATION TO MISDEMEANORS AND PENALTY.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. That Chapter 45 of the Revised Code of Delaware, 1935, as amended, be and the same is hereby further amended by striking out and repealing all of 1397. Sec. 57. thereof and substituting in lieu thereof a new section to be known as 1397. Sec. 57., as follows:

1397. Sec. 57. Violations of Sections 42 to 56, Misdemeanors; Penalty:--Any person, corporation or firm violating any of the provisions of Sections 42 to 56, inclusive, of this Article, shall be guilty of a misdemeanor and upon conviction therefor shall forfeit and pay a fine of not less than fifty dollars nor more than one thousand dollars for the use of New Castle County. In default of the payment of any fine imposed under the provisions of this Section, the Court shall impose upon conviction a term of imprisonment of not less than one month nor more than one year for each and every offense.

Approved April 3, 1947.