Reports after games; records; examinations; applicability.
Del. Code tit. 28, § 1521
in effect(a) Within 30 days after the conclusion of any game, or within 60 days if the game is a raffle event conducted by a person or organization holding an annual raffle license under § 1535A of this title, the organization which conducted the game and its member or members who were in charge shall furnish to the Board a duly sworn statement showing:
(1) The gross receipts derived from each game;
(2) Each item of expense incurred or paid;
(3) The name and address of each person to whom each such item has been, or is to be paid, with a description of the merchandise purchased or the services rendered therefor;
(4) The net profit derived for each such game;
(5) The general uses to which such net profit has been or is to be applied; and
(6) A list of prizes offered and given, with the respective values thereof.
(b) Each licensee shall maintain the records to substantiate the particulars of the reports.
(c) The Board may examine or cause to be examined the records of any organization to which any license is issued so far as they may relate to any transactions connected with games and examine any manager, officer, director, agent or employee thereof under oath in relation to the conduct of any games.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title28/c015/sc03/index.htmlFetched: 10/4/2026