Delaware Tax Fraud and Tax Evasion Laws
Created by FindLaw's team of legal writers and editors | Last reviewed June 20, 2016
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Under Delaware's tax code section 571, it is illegal to willfully attempt, in any manner, to evade or defeat a tax. In other words, it is illegal to commit, or attempt to commit, tax evasion. Tax evasion is a broad term that encompasses the criminal act of tax fraud. The table below outlines Delaware's main tax fraud laws.
Code Section |
Delaware Code section 574: Fraud and False Statements |
What's Prohibited?
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Penalties |
Tax fraud is a class E felony. |
Statute of Limitations
There is a statute of limitations, or a time limit, on when a case can be brought for tax fraud or tax evasion in Delaware. Any person who commits tax fraud or tax evasion in Delaware must be prosecuted within six years of the commission of the offense.
Federal Tax Evasion Law
Under federal law it is also illegal to attempt to evade or defeat a tax. Any person who willfully attempts in any manner to evade or defeat any federal tax is guilty of a felony and will be punished by a fined up to $100,000 ($500,000 in the case of a corporation), and/or imprisonment for up to five years.
Additional Resources
State laws change frequently. For case specific information regarding Delaware's tax fraud and tax evasion laws contact a local criminal defense lawyer or tax attorney.
Next Steps: Search for a Local Attorney
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