CHAPTER 442

DUTIES OF TAX DEPARTMENT AS TO LICENSES

AN ACT TO AMEND SECTION 2103, TITLE 30, DELAWARE CODE, RELATING TO DUTIES OF THE TAX DEPARTMENT AS TO LICENSES.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. § 2103, Title 30, Delaware Code is repealed, and in lieu thereof the following section is enacted:

§ 2103. Tax Department duties as to licenses; penalty

(a) The Tax Department shall keep a record of all licenses. All provisions of law relative to the duties and powers of the Auditor of Accounts in auditing and adjusting accounts shall apply with equal force and effect to the Tax Department relative to the licenses mentioned in this title.

(b) A failure to deposit to the credit of the general fund of the State all money received for fees or taxes as required by law, shall render the State Tax Commissioner liable for money due the State, and, in addition, he shall be fined not more than $1,000 or imprisoned not more than one year, or both.

Approved July 14, 1955.