# 30 Del. C. § 1912: §  1912. Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records > Delaware · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1912 ## Section - **Citation:** 30 Del. C. § 1912 - **Heading:** §  1912. Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records - **Jurisdiction:** Delaware - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Delaware Code / Title 30 / Chapter 19 / Section 1912 ## Text (a) Any person who wilfully fails, neglects or refuses to make a return or to pay the tax as prescribed in this chapter or who shall refuse to permit the Secretary of Finance to examine the books, papers and records of any corporation liable to pay tax under this chapter shall be fined not more than $3,000, or imprisoned not more than 6 months, or both. Such penalty shall be in addition to any other penalties imposed by this chapter. (b) Any person who wilfully makes a false and fraudulent return of net income, made taxable by this chapter, shall be fined not more than $3,000, or imprisoned not more than 6 months, or both. Such penalty shall be in addition to any other penalties imposed by this chapter. (c) Any corporation which fails to maintain and keep, for a period of 3 years after any return is filed under this chapter, such record or records of its business within this State for the period covered by such return, as may be required by the Secretary of Finance, shall be fined $3,000. Such penalty shall be in addition to any other penalties imposed by this chapter. (d) [Deleted.] (e) The Superior Court shall have exclusive jurisdiction over all offenses under this chapter. (f) [Deleted.] ## Nearby sections - [30 Del. C. § 1901 §  1901. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1901.md) - [30 Del. C. § 1902 §  1902. Imposition of tax on corporations; exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1902.md) - [30 Del. C. § 1903 §  1903. Computation of taxable income [For application of this section see 85 Del. Laws, c. 231,  3].](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1903.md) - [30 Del. C. § 1904 §  1904. Returns.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1904.md) - [30 Del. C. § 1905 §  1905. Payment of tax.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1905.md) - [30 Del. C. § 1906 §  1906. Short title.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1906.md) - [30 Del. C. § 1907 §  1907. Time of taking effect of tax.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1907.md) - [30 Del. C. § 1908 §  1908. Historic rehabilitation.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1908.md) - [30 Del. C. § 1909 §  1909. Withholding of income tax on sale or exchange of real estate by nonresident corporations.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1909.md) - [30 Del. C. § 1912 §  1912. Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1912.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C19_S1912. Check the current official text before relying on it. Not legal advice.