INCOME TAX

or to its authorized agent, making payment in accordance with the provisions of this Act, a full written or printed receipt expressing the amount paid and the particular account for which such payment was made.

Section 27. TAX A DEBT:-Every tax imposed by this act, and all increases, interest and penalties thereon, shall become, from the time it is due and payable, a personal debt, from the person or persons or corporation liable to pay the same, to the State of Delaware.

Section 28.

PENALTIES:-1. If any taxable, without intent to evade any tax imposed by this Act, shall fail to file a return of income, or of invested capital, or pay a tax, if one is due, at the time required by or under the provisions of this Act, but shall voluntarily file a correct return of income, or of invested capital, and pay the tax due within sixty days thereafter, there shall be added to the tax an additional amount equal to five per cent thereof, but such additional amount shall in no case be less than one dollar and an additional one per cent for each month or fraction of a month during which the tax remains unpaid.

2. If any taxable fails voluntarily to file a return of income, or of invested capital, or to pay a tax if one is due within sixty days of the time required by or under the provisions of this Act, the tax shall be doubled, and such doubled tax shall be increased by one per cent for each month or fraction of a month from the time the tax was originally due to the date of payment.

3. Any person or any officer or employee of any corporation or member or employee of any partnership, who, with intent to evade any requirement of this Act or any lawful requirement of the State School Tax Department thereunder, shall fail to pay any tax or to make, sign or verify any return or to supply any information required by or under the provisions of this Act, or who, with like intent, shall make, render, sign or verify any false or fraudulent return or statement, or shall supply any false or fraudulent information, shall be liable to a penalty of not more than five hundred dollars, to be recovered by the Tax Depart

INCOME TAX

ment in the name of the State, by action in any court of competent jurisdiction, and shall also be guilty of a misdemeanor and shall, upon conviction, be fined not to exceed five hundred dollars or to be imprisoned not to exceed six months, or both, at the discretion of the court. The penalties provided by this paragraph shall be additional to all other penalties in this Act provided.

4. The Tax Department shall have the power to compromise any penalty for which it is authorized to bring action under the foregoing provisions.

5. The failure to do any act required by or under the provisions of this act shall be deemed an act committed in part at the office of the Tax Department in Dover. The certificate of the Tax Department to the effect that a tax has not been paid that a return has not been filed or that information has not been supplied, as required by or under the provisions of this act, shall be prima facie evidence that such tax has not been paid, that such return has not been filed or that such information has not been supplied.

6. If any taxable, who has failed to file a return or has filed an incorrect or insufficient return and has been notified by the Tax Department of his delinquency, refuses or neglects within thirty days after such notice to file a proper return, or files a fraudulent return, the Tax Department shall determine the income, or invested capital, of such taxable according to its best information and belief and assess the same at not more than double the amount so determined. The Tax Department may in its discretion allow further time for the filing of a return in such case.

7. Any taxable who shall refuse or neglect to make the return required to be made under Article I of this Act within thirty days after the last day for making such return, or who shall refuse or neglect to pay the filing fee required to be paid upon the filing of such return, or who shall refuse or neglect to pay the tax assessed against such taxable within thirty days

INCOME TAX

after it becomes due, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine not exceeding five hundred dollars or by imprisonment not exceeding six months or both in the discretion of the court.

Any officer of any taxable who shall refuse or neglect to make the return which he is required to make for such taxable under Article II hereof, or who shall refuse to pay the filing fee required to be paid upon the filing of such return shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine not exceeding five hundred dollars or by imprisonment not exceeding six months or both, in the discretion of the court.

Any corporation against whom a tax is assessed under Articles I, II and III of this Act who shall fail for thirty days after the same becomes due to pay said tax shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine not exceeding five hundred dollars.

Provided, however, that in each case of refusal or neglect by a taxable to make a return or pay the filing fee or tax as aforesaid the Tax Commissioner shall be and he is hereby authorized and empowered with the approval of the Attorney General at any time before trial to compromise by permitting the taxable to make a return or to pay such filing fee or tax together with a specific penalty for refusal or neglect of not less than the sum of five dollars and cost that may have been incurred.

Section 29. REVISION:-A taxable may apply to the Tax Department for revision of the tax assessed against him, or it, at any time within one year from the time of the filing of the return or from the date of the notice of the assessment of any additional tax. The Tax Department may grant a hearing thereon and, if it shall determine that the tax is excessive or incorrect, it shall resettle the same according to the law and the facts and adjust the computation of tax accordingly. The Tax Department shall notify the taxable of such determination and shall refund to the taxable the amount, if any, paid in excess of the

INCOME TAX

tax found by it to be due. If the taxable has failed, without good cause, to file a return within the time prescribed by law, or has filed a fraudulent return, or having filed an incorrect return, has failed, after notice, to file a proper return, the Tax Department shall not reduce the tax below double the amount for which the taxable is found to be properly assessed.

Section 30. APPEALS: The determination of the Tax Department shall be final and conclusive unless within thirty days after a notice thereof has been sent to the taxable, such taxable shall appeal to the Superior Court. Every such appeal shall be determined by the Court without the aid of a jury. The Prothonotary shall not require any deposit or security to cover the costs incident to taking such appeal.

The Superior Court for the several counties of the State, is hereby vested with the jurisdiction to hear and determine all such appeals and may, by proper rules, prescribe the procedure to be followed in such appeals. Costs may be awarded by the . said Court in its discretion and when so awarded the same shall be allowed, taxed and collected as other costs are collected.

Section 31. EXPENSES: The Tax Department and its officers and employees shall be entitled to receive from the State their actual and necessary expenses while engaged outside of the city of Dover in the performance of their duties unless they are permanently assigned to serve the Tax Department at a branch office, in which case no allowance shall be made for expenses incurred in such town or city. All expense accounts shall be made in detail and shall be approved by the Tax Commissioner, the total of which shall in no case exceed the sums appropriated therefor.

Section 32. LEGAL ADVICE BY ATTORNEY GENERAL:-It shall be the duty of the Attorney General to give counsel, advice and legal assistance to the Tax Department and to assist in the prosecution of violations of this Act when such counsel, advice or assistance is requested by the Tax Department.

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Section 33. REPAYMENT FUND:-The Tax Department shall retain in its hands of the revenue collected from the taxes imposed by Articles I and II a sum sufficient to provide at all times a fund of twenty thousand dollars, out of which it shall pay any refunds to which taxables shall be entitled under the provisions of this Article. Said fund shall be deposited in the financial institution which is the legal depository of State moneys to the credit of the State School Tax Department and shall be disbursable on order of the Tax Commissioner.

Section 34. CONTRACT TO ASSUME TAXES ILLEGAL:-It shall be unlawful for any person or corporation to agree or contract, directly or indirectly to pay, or assume, or bear the burden of any tax payable by any taxable under the provisions of these Articles. Any such contract or agreement shall be null and void and shall not be enforced or given effect by any court.

Section 35.

REPEALS:-That Chapter 26, of Volume 29, of the Laws of Delaware, as amended by Chapter 30, of Volume 30, of the Laws of Delaware, entitled, "An Act to Amend Chapter 26 of the Revised Code of the State of Delaware by Providing for an Income Tax," shall continue in force until the first day of November, A. D. 1921, when the same shall be repealed and all income tax records or matters pertaining thereto then in the office of the State Treasurer shall be transferred to the Tax Department created by this Act, and the powers vested in, and the duties imposed upon any officers provided for in said Act shall become vested in, and imposed upon the Tax Department and its officers provided for in this Act, but for the purpose of assessing and collecting taxes under said Act, so much of said Chapter 26, of Volume 29, Laws of Delaware, as is necessary shall remain in force until all taxes assessed or assessable thereunder shall be collected.

All taxes received under the operations of this Act shall be usable for the same purposes as are the taxes now received under the provisions of the above mentioned Income Tax Law.