(a) With respect to any tax or estimated tax subject to administration and enforcement by the Department of Finance and required to be paid under the Delaware Code or by regulations made under authority thereof, any person required to pay any estimated tax or tax, to make a return (other than a return of estimated tax), keep any records, or supply any information, who wilfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, is guilty of a class A misdemeanor as defined in Title 11. (b) In the case of any individual with respect to whom there is a failure to pay any estimated tax, this section does not apply to such individual with respect to such failure if there is no addition to the tax under § 535(b) of this title with respect to such failure. (c) Prosecution under this section does not preclude application of any other applicable penalty under the law. (d) This section does not apply to any person required to pay an estimated tax or tax required under § 3002 of this title, Chapter 51 of this title, or Chapter 52 of this title.
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