CHAPTER 181

FORMERLY

HOUSE BILL NO. 349

AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE CODE TO INCREASE THE PENALTY FOR FAILURE TO PAY INCOME TAX.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. §1195, Chapter 11, Title 30, Delaware Code, is mended by striking "5%" in Subsection (a) and substituting in lieu thereof "25%".

Section 2. §1195, Chapter 11, Title 30, Delaware Code, is amended by striking "50%" in Subsection (b) and substituting in lieu thereof "100%".

Section 3. §1195, Chapter 11, Title 30, Delaware Code, is amended by striking "1%" in Subsection (c) and substituting in lieu thereof "3%".

Section 4. §1195, Chapter 11, Title 30, Delaware Code, is amended by striking the figure "$1,000" in subsection (f) and substituting in lieu thereof the figure "$3,000".

Section 5. This Act becomes effective with the signature of the Governor.

Approved July 20, 1977.