CHAPTER 291

FORMERLY

HOUSE BILL NO. 631

AN ACT TO AMEND CHAPTER 61, TITLE 30, DELAWARE CODE, TO IMPOSE A PENALTY FOR FAILURE TO FILE PUBLIC ACCOMMODATION TAX RETURNS.

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

Section 1. Amend Chapter 61, Title 30, Delaware Code, by redesignating Section 6105 as Section 6108 and by adding a new Section 6105 which shall read as follows:

"§6105. Failure to File or Failure to Pay.

In case of the failure of any person to file any return required under this Chapter, or the failure of any operator to pay any tax due and payable on the date prescribed in 56104 (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause, there shall be added to the amount required to be shown as tax on such return a penalty equal to 5% of the amount of such tax for each month, or fraction thereof, during which such failure continues, not exceeding 50% in the aggregate."

Section 2. This Act shall take effect on July 1, 1982.

Approved June 29, 1982.