CHAPTER 281

FORMERLY

HOUSE BILL NO. 350

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

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

Section 1. §1194, Chapter 11, Title 30, Delaware Code, is amended by striking "5%" wherever it appears in subsection (a) and inserting in lieu thereof "10%".

Section 2. §1194, Chapter 11, Title 30, Delaware Code, is amended by striking "25%" as it appears in the seventh line of subsection (a) and inserting in lieu thereof "50%".

Section 3. This Act shall become effective upon the approval of the Governor.

Approved May 16, 1978.