records. (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.] §§ 1913-1916. Court action to compel furnishing of information; lien of tax; collection of tax; administration by Secretary of Finance [Repealed]. Repealed by 68 Del. Laws, c. 187, § 12, effective Jan. 1, 1992. §§ 1917, 1918 Short title; time of taking effect of tax [Transferred]. Transferred. Part II Income, Inheritance and Estate Taxes Business Tax Credits and Deductions Neighborhood Assistance Tax Credit
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