CHAPTER 161

FORMERLY

SENATE BILL NO. 204

AN ACT TO AMEND CHAPTERS 3 AND 11, TITLE 30, DELAWARE CODE, RELATING TO STATE TAXES, THE MAKING OF FALSE STATEMENTS IN CONNECTION WITH STATE TAXES, AND FURTHER RELATING TO THE POWERS AND DUTIES OF THE SECRETARY OF FINANCE WITH REGARD TO TAX RETURNS AND OTHER DOCUMENTS.

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. Amend Chapter 3, Title 30, Delaware Code, by adding thereto a new §367 to read as follows:

"§367. false Statements

Any person who: (1) wilfully makes and subscribes any return, statement,

form, or other document which contains or is verified by, a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter, or (2) wilfully aids or procures the preparation or presentation of a return, affidavit, claim or other document which is fraudulent or is false as to any material matter, shall be fined not more than $3,000 or imprisoned not more than 6 months or both.

(b) 'Return, statement, form, affidavit, claim or other document' as used in
this Section includes any return, form, or other writing required under any Chapter of this Title (other than Chapters 30, 51, or 52) or authorized by the Division of Revenue to be filed in connection with the determination of any tax under this Title.

(a) The Secretary of Finance may require that any return or other writing to be filed with respect to any tax imposed under this Title (other than those imposed under Chapters 30, 51, and 52) be signed by the maker of such return or writing subject to the penalties of perjury."

Section 2. Amend Chapter 11, Title 30, Delaware Code, by striking present §1234 of said Chapter in its entirety.

Approved July 13, 1987.