HOUSE BILL NO. 166
AS AMENDED BY HOUSE AMENDMENT NO. 1
AN ACT TO AMEND CHAPTER 51, TITLE 30 OF THE DELAWARE CODE RELATING TO THE SPECIAL FUEL TAX LAW.
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 Section 5139(a)(3), Chapter 51, Title 30, Delaware Code by striking
said subsection in its entirety and adding a new subsection as follows:
"Knowingly and with intent to evade or to aid in the evasion of the tax imposed herein, or to withhold or fail to remit monies due under the provisions of this Chapter."
Section 2. Amend §5139(b), Chapter 51, Title 30, Delaware Code by striking subsection
(b) in its entirety and substituting in lieu thereof the following:
"(b) Penalties and remedies. - Any person violating subsection (a) of this Section is guilty of a Class A Misdemeanor; provided, however, that if the violation results in an evasion or wrongful withholding of special fuel tax amounting to more than $500, then the violation shall constitute a Class E Felony. Any person who once has been convicted of any violation of subsection (a) of this Section and who thereafter is convicted of any subsequent violation of subsection (a) of this Section shall be guilty of a Class E Felony. The Superior Court shall have the exclusive jurisdiction over those violations enumerated in subsection (a) of this Section."
Section 3. Amend Section 5139, Chapter 51, Title 30, Delaware Code by adding a new
subsection (e) as follows:
"(0 It shall be unlawful for any person to conduct any activities requiring a
license under this Chapter without a license or after a license has been surrendered, cancelled or revoked. Whoever violates this subsection shall for the first offense, be fined not less than $100 nor more than $300 and for each subsequent offense, not less than $300 nor more than $500. The Justice of the Peace Courts shall have jurisdiction over this subsection."
Approved June 17, 1988.