CHAPTER 368

FORMERLY

HOUSE BILL NO. 647

AN ACT TO AMEND CHAPTERS 51 AND 52, TITLE 30 OF THE DELAWARE CODE RELATING TO CERTAIN FEES AND PENALTIES COLLECTED PURSUANT TO THE MOTOR FUEL TAX LAW AND THE MOTOR CARRIER FUEL PURCHASE LAW.

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

Section 1. Amend Section 5102, Chapter 51, Title 30 of the Delaware Code by striking the figure "$2" and substituting in lieu thereof the figure "$5".

Section 2. Amend Section 5103, Chapter 51, Title 30 of the Delaware Code by striking from subsection (c) the figure "$5" and substituting in lieu thereof the figure "$10".

Section 3. Amend Section 5115, Chapter 51, Title 30 of the Delaware Code by striking from the first sentence thereof the phrase "and the tax due shall bear interest at the rate of 1 percent per month or fraction thereof until same is paid;" and substituting in lieu thereof the following:

"up to a maximum of $25 for each report. For each report filed more than five business days late, the penalty shall be $25 or ten percent of the tax due, whichever is greater, for each such report. Any tax due shall also bear interest at the rate of one percent per month, or fraction thereof, until same is paid:"

Section 4. Amend Section 5134, Chapter 51, Title 30 of the Delaware Code by striking from subsection (a) the figure "$5" and substituting in lieu thereof the figure "$10".

Section 5. Amend Section 5136, Chapter 51, Title 30 of the Delaware Code by adding to subsection (d) a new paragraph to read as follows:

"If a check received in payment of monies due the Department under the provisions of this subchapter shall be returned to the Department by the maker's bank because of insufficient funds, closed account, stopped payment, or any other reason, there shall be imposed upon the maker a service charge of $10, and interest at the rate of one percent per month, or fraction thereof, shall accrue on the tax from the date such tax was due to be paid. A statement shall be sent to the maker demanding payment within ten days of the original amount of the check plus the added service charge, penalty and interest, if any, and the cost of the postage incurred in mailing the statement, such amounts to be set forth in the statement. Failure of the maker to resond to the demand within ten days shall constitute cause for the Department to suspend the maker's special fuel license, and thirty days after such suspension, if restitution has not been received, to revoke the maker's special fuel license."

Section 6. Amend Section 5136, Chapter 51, Title 30 of the Delaware Code by striking from subsection (e) the phrase "and the tax due shall bear interest at a rate of 1% per month, or fraction thereof, until the same is paid; provided" and substituting in lieu thereof the following:

"up to a maximum of $25 for each such report. For each report filed more than five business days late, the penalty shall be $25 or ten percent of the tax due, whichever is greater, for each such report. Any tax due shall also bear interest at the rate of one percent per month, or fraction thereof, until same is paid. Provided,".

Section 7. Amend Section 5217, Chapter 52, Title 30 of the Delaware Code by adding at the end of the first sentence the following:

"up to a maximum penalty of $25 for each such report. For each report filed more than five business days late, the penalty shall be $25 or ten percent of the tax due, whichever if greater, for each such report."

Section 8. If any provision of this Act, or its application to any person or circumstance, is determined to be invalid, such invalidity shall not affect other provisions or applications of this Act which can be given effect without the invalid provision or application, and to that end the provisions of this At are declared severable.

Approved July 17, 1984.