reglab/housing_qa huggingface dataset:
30 DE Code § 5330. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter III. General Provisions|§ 5330. Bonds.

§ 5330. Bonds. The Secretary, at the Secretary's discretion, in order to protect the revenues to be obtained under this chapter, may require any person liable for the payment of a tax imposed under this chapter to furnish a bond executed by a surety company authorized to do business in this State and approved by the State Insurance Commissioner as to solvency and responsibility, in such amounts as the Secretary may fix, to secure the payment of any tax and interest or penalties due or which may become due from the person.  (1) If the Secretary determines that a person must file a bond, the Secretary shall give notice to such person to that effect, specifying the amount of the bond required. (2) The bond must be filed 5 days after the giving of notice under paragraph (1) of this section, unless within 5 days of such notice a request in writing for a hearing before the Secretary of Finance is made. (3) At a hearing held under paragraph (2) of this section, the Secretary of Finance shall review and determine the necessity, propriety, and amount of the bond. (4) The Secretary's determination is final and the person requesting the hearing must comply with the determination within 15 days after notice of the determination is sent by the Secretary to the person requesting the hearing.30 Del. C. 1953, §  5330;  57 Del. Laws, c. 136, §  23;  57 Del. Laws, c. 741, §  16D;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 55, § 20;
30 DE Code § 5341. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter IV. Penalties and Enforcement|§ 5341. Sale of unstamped tobacco products; refusal to permit inspection; counterfeited or reused stamps; penalty.

§ 5341. Sale of unstamped tobacco products; refusal to permit inspection; counterfeited or reused stamps; penalty. (a) A person may not sell any pack of tobacco products that does not have affixed to it the proper amount of Delaware tobacco product tax stamps. (b) A dealer may not refuse to permit the Department to examine such dealer's books and records, stock of tobacco products, or premises and equipment in order to verify the accuracy of the tax payments imposed by this chapter. (c) A person may not falsely or fraudulently make, forge, alter, or counterfeit any stamp prescribed by the Department under this chapter; or cause or procure a stamp to be falsely or fraudulently made, forged, altered, or counterfeited; or knowingly and wilfully utter, publish, pass, or tender as true a false, altered, forged, or counterfeited stamp; or use more than once any stamp provided for and required by this chapter for the purpose of evading the tax hereby imposed and assessed. (d) A person who violates this section may be fined not more than $1,000, or imprisoned for not more than 1 year, or both. 30 Del. C. 1953, §  5341;  54 Del. Laws, c. 296, §  1;  57 Del. Laws, c. 136, §  23;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 55, § 21;
30 DE Code § 5342. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter IV. Penalties and Enforcement|§ 5342. Possession of untaxed tobacco products.

§ 5342. Possession of untaxed tobacco products. (a) Except as authorized by this chapter, a person who is not an affixing agent or does not hold a valid, unexpired exemption certificate may not possess within this State 10 or more packs or packages, or an equivalent unpackaged amount of tobacco products upon which the Delaware tobacco product tax has not been paid, or to which Delaware tobacco product tax stamps are not affixed in the amount required. (b) Whenever any tobacco products are found at the place of business of a dealer, whether a stamp affixing agent or not, and the tobacco products do not have the proper amount of stamps affixed and cancelled, or it is determined that the Delaware tobacco product tax has not been paid on such tobacco products, and the boxes, cartons, or other containers have not been marked as having been received within 72 hours, such dealer may be fined not less than $100 nor more than $1,000, or imprisoned not more than 90 days, or both. (c) Notwithstanding the provisions of subsection (b) of this section, any violation of § 5317(b) of this title is punishable as a violation of subsection (b) of this section, except that the Superior Court in and for the county in which any element of the offense occurred has exclusive original jurisdiction over offenses under this subsection. 30 Del. C. 1953, §  5342;  54 Del. Laws, c. 296, §  1;  55 Del. Laws, c. 277, §  2;  57 Del. Laws, c. 136, §  27;  67 Del. Laws, c. 280, §  3;  70 Del. Laws, c. 186, §  1;  77 Del. Laws, c. 336, §  1;  81 Del. Laws, c. 55, § 22;
30 DE Code § 5343. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter IV. Penalties and Enforcement|§ 5343. Penalties not specifically provided for.

§ 5343. Penalties not specifically provided for. Whoever violates any provision of this chapter for which a specific penalty is not otherwise provided, and whoever violates any regulation promulgated pursuant to this chapter, shall be fined not less than $100 nor more than $1,000, or imprisoned not more than 90 days, or both. 30 Del. C. 1953, §  5343;  54 Del. Laws, c. 296, §  1;  55 Del. Laws, c. 277, §  2;
30 DE Code § 5344. (2021)
2021 Delaware Code|Title 30 - State 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;
30 DE Code § 5345. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter IV. Penalties and Enforcement|§ 5345. Police powers; arrests.

§ 5345. Police powers; arrests. (a) Employees of the Department of Finance who are designated “tobacco product tax-enforcement officers” are peace officers and have the same police power and authority as constables throughout the State. (b) Such officers may arrest on view, except in private homes, without warrant, any person actually engaged in the unlawful sale of unstamped tobacco products, or unlawfully having in such person's possession unstamped tobacco products, contrary to this chapter. 30 Del. C. 1953, §  5345;  54 Del. Laws, c. 296, §  1;  57 Del. Laws, c. 136, §  23;  57 Del. Laws, c. 741, §  16C;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 55, § 24;
30 DE Code § 5346. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter IV. Penalties and Enforcement|§ 5346. Prohibitions.

§ 5346. Prohibitions. (a) No tobacco product tax stamp may be affixed to or made upon any package of cigarettes if:  (1) The package differs in any respect with the requirements of the Federal Cigarette Labeling and Advertising Act for the placement of labels, warnings or any other information upon a package of cigarettes that is to be sold within the United States; (2) The package is labeled “For Export Only,” “U.S. Tax Exempt,” “For Use Outside U.S.,” or similar wording indicating that the manufacturer did not intend that the product be sold in the United States; (3) The package, or a package containing individually stamped packages, has been altered by adding or deleting the wording, labels or warnings described in paragraph (a)(1) or (2) of this section, including by the placement of a sticker on such package; (4) Any person with respect to the cigarettes in such package is not in compliance with 15 U.S.C. § 1335a (relating to the submission of ingredient information to federal authorities); (5) The package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. § 5754 or 19 U.S.C. §§ 1681 through 1681b; or (6) The package in any way violates federal trademark or copyright laws or any law of this State. (b) Any person who sells, acquires, holds, owns or possesses for sale or distribution in this State a cigarette package to which is affixed a tax stamp in violation of subsection (a) of this section shall be fined not more than $1,000 or imprisoned for not more than 1 year, or both. Each cigarette package sold or held for sale shall be a separate violation. (c) Notwithstanding any other provision of law, the Secretary may revoke any license issued under this chapter to any person who sell or holds for sale a cigarette package to which is affixed a tobacco product tax stamp in violation of subsection (a) of this section. (d) Notwithstanding any other provision of law, the Secretary shall seize and destroy packages that do not comply with subsection (a) of this section. (e) Notwithstanding any other provision of law, a violation of subsection (a) of this section is a deceptive practice under the Uniform Deceptive Trade Practices Act (subchapter III of Chapter 25 of Title 6). 72 Del. Laws, c. 301, §  1;  73 Del. Laws, c. 112, §§  1-7;  73 Del. Laws, c. 286, §  1;
30 DE Code § 5351. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter V. Forfeitures|§ 5351. Forfeiture of tobacco products; disposal.

§ 5351. Forfeiture of tobacco products; disposal. (a) In the event of a conviction under § 5342 of this title, the tobacco products which were the subject of the violation are automatically forfeited to the State. (b) The Department shall destroy any tobacco products forfeited under this section. The Department may, prior to the destruction of any tobacco products, permit the true holder of the trademark rights in the tobacco product brand to inspect such forfeited tobacco products in order to assist the Department in any investigation regarding such tobacco products. 30 Del. C. 1953, §  5351;  54 Del. Laws, c. 296, §  1;  55 Del. Laws, c. 277, §  3;  57 Del. Laws, c. 136, §  23;  77 Del. Laws, c. 336, §  2;  81 Del. Laws, c. 55, § 25;
30 DE Code § 5352. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter V. Forfeitures|§ 5352. Forfeiture of vehicle used in illegally transporting tobacco products.

§ 5352. Forfeiture of vehicle used in illegally transporting tobacco products. Any vehicle used in the transporting of tobacco products in violation of this chapter is subject to the provisions of subchapter II of Chapter 23 of Title 11. 30 Del. C. 1953, §  5352;  54 Del. Laws, c. 296, §  1;  55 Del. Laws, c. 277, §  4;  57 Del. Laws, c. 136, §  23;  81 Del. Laws, c. 55, § 26;
30 DE Code § 5354. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter V. Forfeitures|§ 5354. Seizure of untaxed tobacco products and tobacco product vending machines.

§ 5354. Seizure of untaxed tobacco products and tobacco product vending machines. Whenever any law-enforcement officer, the Department or its agents have reasonable grounds to believe that any untaxed tobacco products are unlawfully in the State or that a vending machine is being used to hold untaxed tobacco products, they may seize such tobacco products or tobacco product vending machines and hold them in custody pending a decision of the Court. No tobacco products or tobacco product vending machines being held in custody shall be seized or taken therefrom on any writ of replevin or like judicial process. 30 Del. C. 1953, §  5354;  54 Del. Laws, c. 296, §  1;  57 Del. Laws, c. 136, §  23;  81 Del. Laws, c. 55, § 27;
30 DE Code § 5361. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter VI. Delivery Sales of Any Tobacco Product|§ 5361. Definitions.

§ 5361. Definitions. For purposes of this subchapter:  (1) “Adult” means a person who is at least the legal minimum purchase age. (2) “Consumer” means an individual who is not licensed as a distributor or retail dealer pursuant to subchapter II of this chapter. (3) “Delivery sale” means any sale of any tobacco product or tobacco substitute to a consumer in this State where either:  a. The purchaser submits the order for such sale by means of a telephonic or other method of voice transmission, the mails or any other delivery service, or the Internet or other online service; or b. The tobacco products or tobacco substitutes are delivered by use of the mails or of a delivery service. A sale of any tobacco product or tobacco substitute shall be a delivery sale regardless of whether the seller is located within or without this State. A sale of any tobacco product or tobacco substitute not for personal consumption to a person who is a distributor or a retail dealer shall not be a delivery sale. (4) “Delivery service” means any person who is engaged in the commercial delivery of letters, packages or other containers. (5) “Department” means the Department of Finance. (6) “Legal minimum purchase age” is the minimum age at which an individual may legally purchase any tobacco product or tobacco substitute in this State under § 1116 of Title 11. (7) “Mails” or “mailing” means the shipment of cigarettes through the United States Postal Office. (8) “Person” means the same as that term is defined in § 302(15) of Title 1. (9) “Shipping container” means a container in which cigarettes are shipped in connection with a delivery sale. (10) “Shipping documents” means bills of lading, airbills or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages or other containers. (11) “Tobacco product” means as defined under § 1115(9)a. of Title 11. (12) “Tobacco substitute” means as defined under § 1115 of Title 11.74 Del. Laws, c. 95, §  1;  76 Del. Laws, c. 171, §§  1, 2;  78 Del. Laws, c. 179, §  1;  82 Del. Laws, c. 10, § 12;
30 DE Code § 5362. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter VI. Delivery Sales of Any Tobacco Product|§ 5362. Requirements for delivery sales.

§ 5362. Requirements for delivery sales. (a) No person shall make a delivery sale of any tobacco product or tobacco substitute to any individual who is under the legal minimum purchase age in this State. (b) Each person accepting a purchase order for a delivery sale shall comply with:  (1) The age verification requirements set forth in § 5363 of this title; (2) The disclosure requirements set forth in § 5364 of this title; (3) The shipping requirements set forth in § 5365 of this title; (4) The registration and reporting requirements set forth in § 5366 of this title; (5) The tax collection requirements set forth in § 5367 of this title; and (6) All other laws of this State generally applicable to sales of any tobacco product or tobacco substitute that occur entirely within this State, including, but not limited to, those laws imposing:  a. Excise taxes; b. Sales taxes; c. License and revenue-stamping requirements; and d. Escrow payment obligations as set forth in § 6082 of Title 29.74 Del. Laws, c. 95, §  1;  82 Del. Laws, c. 10, § 13;
30 DE Code § 5363. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter VI. Delivery Sales of Any Tobacco Product|§ 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 purchaser is age 21 years or over and an attestation from the purchaser certifying that the information on the government identification truly and correctly identifies the purchaser and the purchaser's current address. Such attestation shall also confirm:  a. That the prospective consumer understands that signing another person's name to such certification is illegal; b. That the sale of tobacco products, including cigarettes, or tobacco substitutes to individuals under the legal minimum purchase age is illegal; and c. That the purchase of tobacco products, including cigarettes, or tobacco substitutes by individuals under the legal minimum purchase age is illegal under the laws of this State; (2) Delivers the tobacco product or tobacco substitute to the address of the purchaser given on the valid form of government identification and by a postal or package delivery service method that either limits delivery to that purchaser and requires the purchaser to sign personally to receive the delivery or requires a signature of an adult at the purchaser's address to deliver the package; (3) Provides to the prospective consumer, via e-mail or other means, a notice that meets the requirements of § 5364 of this title; and (4) In the case of an order for any tobacco product or tobacco substitute pursuant to an advertisement on the Internet, receives payment for the delivery sale from the prospective consumer by a credit or debit card that has been issued in such consumer's name. (b) Persons accepting purchase orders for delivery sales may request that prospective consumers provide their e-mail addresses. (c) Any wholesale or retail seller of cigars or pipe tobacco shall affirm that the purchaser of said product is 21 years of age or older before the time of sale. 74 Del. Laws, c. 95, §  1;  76 Del. Laws, c. 171, §  3;  82 Del. Laws, c. 10, § 14;
30 DE Code § 5364. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter VI. Delivery Sales of Any Tobacco Product|§ 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 consumers who provide verifiable proof of age in accordance with § 5363 of this title; and (3) A prominent and clearly legible statement that any tobacco product sales are subject to tax under § 5305 of this title, and an explanation of how such tax has been, or is to be, paid with respect to such delivery sale.74 Del. Laws, c. 95, §  1;  82 Del. Laws, c. 10, § 15;
30 DE Code § 5365. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter VI. Delivery Sales of Any Tobacco Product|§ 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. Each person who mails, ships or otherwise delivers a tobacco product or tobacco substitute, as defined under § 5361 of this title, must do all of the following:  (1) Include as part of the bill of lading or other shipping documents a clear and conspicuous statement providing as follows:  “Any Tobacco Product or Tobacco Substitute: Delaware Law Prohibits Shipping to Individuals Under 21, and Requires the Payment of all Applicable Taxes”; (2) Use a method of mailing, shipping or delivery that obligates the delivery service to require:  a. The consumer placing the purchase order for the delivery sale or another adult of legal minimum purchase age residing at the consumer's address, to sign to accept delivery of the shipping container; and b. Proof, in the form of a valid, government-issued identification bearing a photograph of the individual who signs to accept delivery of the shipping container, demonstrating that the individual is either the addressee or another adult of legal minimum purchase age residing at the consumer's address. However, proof of the legal minimum purchase age shall be required only if such individual appears to be under 30 years of age; and (3) Provide to the delivery service retained for such delivery sale evidence of full compliance with § 5367 of this title. (b) If the person accepting a purchase order for a delivery sale delivers the any tobacco product or tobacco substitute without using a delivery service, such person shall comply with all requirements of this subchapter applicable to a delivery service and shall be in violation of the provisions of this subchapter if he or she fails to comply with any such requirement. 74 Del. Laws, c. 95, §  1;  70 Del. Laws, c. 186, §  1;  82 Del. Laws, c. 10, § 16;
30 DE Code § 5366. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter VI. Delivery Sales of Any Tobacco Product|§ 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 such person's principal place of business and any other place of business. (b) Not later than the tenth day of each calendar month, each person that has made a delivery sale or mailed, shipped or otherwise delivered any tobacco product, as defined under § 5301 of this title, in connection with any such sale during the previous calendar month shall file with the Department a memorandum or a copy of the invoice that provides for each and every such delivery sale:  (1) The name and address of the consumer to whom such delivery sale was made; (2) The brand or brands of the any tobacco product, as defined under § 5301 of this title, that were sold in such delivery sale; and (3) The quantity of cigarettes that were sold in such delivery sale. (c) Any person that satisfies the requirements of 15 U.S.C. § 376 shall be deemed to satisfy the requirements of this section. 74 Del. Laws, c. 95, §  1;  82 Del. Laws, c. 10, § 17;
30 DE Code § 5367. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 53. Tobacco Product Tax|Subchapter VI. Delivery Sales of Any Tobacco Product|§ 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 extent such person has obtained proof (in the form of the presence of applicable tax stamps or otherwise) that such taxes already have been paid to the State. 74 Del. Laws, c. 95, §  1;  76 Del. Laws, c. 171, §  4;