Del. Code tit. 21, § 2759

Whenever a motor vehicle is towed in connection with the enforcement of § 4177 of this title or a criminal offense for which violation of § 4177 of this title is an element, the person to whom the vehicle is released shall be liable for the towing and storage costs, except that the police agency ordering such towing shall be liable for such costs if the driver was not actually arrested for driving in violation of § 4177 of this title or another criminal offense as a result of that incident and no other existing situation reasonably necessitated such towing.