5341 Sale of unstamped tobacco products; refusal to permit inspection; counterfeited or reused stamps; penalty
(a) Whoever sells any pack of tobacco products which does not have affixed thereto the proper amount of Delaware tobacco product tax stamps; or
(b) Whoever being a dealer refuses 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; or
(c) Whoever falsely or fraudulently makes, forges, alters or counterfeits any stamp prescribed by the Department under this chapter or causes or procures to be falsely or fraudulently made, forged, altered or counterfeited any stamp, or knowingly and wilfully utters, publishes, passes or tenders as true any such false, altered, forged or counterfeited stamp, or uses more than once any stamp provided for and required by this chapter for the purpose of evading the tax hereby imposed and assessed;
shall be fined not more than $1,000, or imprisoned for not more than 1 year, or both.