False returns; perjury.

Del. Code tit. 9, § 8323
in effect
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If any person making oath, affirmation or affidavit required under the provisions of this chapter swears or affirms falsely, that person shall be guilty of perjury.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title9/c083/sc01/index.htmlFetched: 10/4/2026
Del. Code tit. 9, § 8323 — False returns; perjury | Delaware Code | Corpus