§ 5363. Age verification requirements.
§ 5363. Age verification requirements. (a) No person shall mail, ship or otherwise deliver any tobacco product or tobacco substitute in connection with a delivery sale unless prior to the first delivery sale to such consumer: (1) Receives both a copy of a valid form of government identification showing date of birth to verify the […]
§ 5410. Unlawful acts; penalty.
§ 5410. Unlawful acts; penalty. (a) It shall be unlawful for any person to: (1) Make, execute, deliver, accept or present for recording or cause to be made, executed, delivered, accepted or presented for recording any document without the full amount of tax thereon being duly paid; (2) Make use of any documentary stamp to […]
§ 5364. Disclosure requirements.
§ 5364. Disclosure requirements. The notice required under § 5363(a)(3) of this title shall include: (1) A prominent and clearly legible statement that any tobacco product or tobacco substitute sales to consumers below the legal minimum purchase age are illegal; (2) A prominent and clearly legible statement that sales of cigarettes are restricted to those […]
§ 5365. Shipping requirements.
§ 5365. Shipping requirements. (a) Each person who mails, ships or otherwise delivers a tobacco product, as defined under § 5301 of this title, in connection with a delivery sale shall become affixing agents as defined under § 5301 of this title and shall be eligible to receive commissions under § 5318 of this title. […]
§ 5366. Registration and reporting requirements.
§ 5366. Registration and reporting requirements. (a) Prior to making delivery sales or mailing, shipping or otherwise delivering any tobacco product, as defined under § 5301 of this title, in connection with any such sales, every person shall file with the Department a statement setting forth such person’s name, trade name and the address of […]
§ 5367. Collection of taxes.
§ 5367. Collection of taxes. Each person accepting a purchase order for a delivery sale, to include cigars and pipe tobacco shall collect and remit to the Department all any tobacco product taxes imposed by this State with respect to such delivery sale, except that such collection and remission shall not be required to the […]
§ 5368. Penalties.
§ 5368. Penalties. (a) Except as otherwise provided in this section, a first violation of any provision of this subchapter shall be punishable by a fine of $1,000 or 5 times the retail value of the any tobacco product or tobacco substitute involved, whichever is greater. A second or subsequent violation of any provision of […]
§ 5369. Enforcement.
§ 5369. Enforcement. The Attorney General or the Attorney General’s designee, or any person who holds a valid permit under 26 U.S.C. § 5712, may bring an action in the appropriate court in this State to prevent or restrain violations of this subchapter by any person or any person controlling such person. 74 Del. Laws, […]
§ 5401. Definitions [For application of this section, see 81 Del. c. 384, § 3].
§ 5401. Definitions [For application of this section, see 81 Del. c. 384, § 3]. As used in this subchapter, except where the context clearly indicates a different meaning: (1) “Document” means any deed, instrument or writing whereby any real estate within this State, or any interest therein, shall be quitclaimed, granted, bargained, sold, or […]
§ 5402. Rate of tax; when payable; exception [For application of this section, see 81 Del. Laws, c. 56, § 2 and 81 Del. C. 384, § 3].
§ 5402. Rate of tax; when payable; exception [For application of this section, see 81 Del. Laws, c. 56, § 2 and 81 Del. C. 384, § 3]. (a) Every person who makes, executes, delivers, accepts or presents for recording any document, except as defined or described in § 5401(5) of this title, or in […]