HOUSE BILL NO. 616
AN ACT TO AMEND CHAPTER 51, TITLE 30, DELAWARE CODE, RELATING TO MONTHLY REPORTS AND PAYMENTS
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Amend §5136(d), Title 30, Delaware Code, by striking all that appears after "a penalty of" and inserting in lieu thereof the following:
"Five dollars ($5.00) per business day shall accrue and the tax due shall bear interest at a rate of one percent (1%) per month or fraction thereof until the same is paid; provided, however, that if any such dealer or user shall establish by a fair preponderance of evidence that his failure to file a report within the time prescribed was due to reasonable cause and was not with intent to violate the law, the Department may waive all or any part of the penalty provided by this subsection."
Section 2. Amend §5136(i), Title 30, Delaware Code, by striking figure "2" where it appears and inserting in lieu thereof the figure "3".
Approved July 8, 1975