CHAPTER 162

FORMERLY

HOUSE BILL NO. 348

AS AMENDED BY

HOUSE AMENDMENTS NO. 1, 2 AND 3

AN ACT TO AMEND CHAPTER 12, TITLE 30, DELAWARE CODE, TO INCREASE THE FINE FOR TAX EVASION.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Two-thirds of all members elected to each House thereof concurring therein):

Section 1. §1231, Chapter 12, Title 30, Delaware Code, is amended by striking all of said section and inserting in lieu thereof the following:

"Any person who wilfully attempts in any manner to evade or defeat any tax imposed by this Chapter, or the payment thereof, shall, in addition to other penalties imposed by law, be fined not more than $3,000, or imprisoned not more than 6 months, or both."

Section 2. Amend §1232, Chapter 12, Title 30, Delaware Code by striking the words "be fined not more than $500 or imprisoned not more than 6 months or both." and substitute in lieu thereof:

"be fined not more than $3,000, or imprisoned not more than 6 months, or both."

Section 3. Amend §1233, Chapter 12, Title 30, Delaware Code by striking the words "be fined not more than $500 or imprisoned not more than 6 months or both." and substitute in lieu thereof:

"be fined not more than $3,000, or imprisoned not more than 6 months, or both."

Section 4. Amend §1234, Chapter 12, Title 30, Delaware Code by striking the words "be fined not more than $500 or imprisoned not more than 6 months or both." and substitute in lieu thereof:

"be fined not more than $3,000, or imprisoned not more than 6 months, or both."

Approved July 14,_1977.