Delaware Code § 5-3352

False statements, entries or reports; penalty
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Every director, officer, agent, clerk or employee of any entity affected by § 3343 or § 3351 of this title, who wilfully or knowingly
subscribes or exhibits any false paper, with intent to deceive any person authorized to investigate or examine as to the condition of such
entity, or who wilfully or knowingly subscribes to or makes any false report, shall be fined not less than $500 nor more than $1,000.

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