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Home » US Law » 2022 Delaware Code » Title 30 - State Taxes » Part IV » Commodity Taxes » Chapter 53. Tobacco Product Tax » Subchapter IV. Penalties and Enforcement » § 5344. Liability joint and several as between owner and operator.
§ 5344. Liability joint and several as between owner and operator.

Whenever a duty or liability is imposed under this chapter on the owner or operator of tobacco product vending machines, the owner and operator is jointly and severally liable for the performance of such duty or satisfaction of such liability.

30 Del. C. 1953, § 5344;  54 Del. Laws, c. 296, § 1;  57 Del. Laws, c. 136, § 23;  81 Del. Laws, c. 55, § 23;