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Home » US Law » 2022 Delaware Code » Title 9 - Counties » Part V » County Taxes » Chapter 86. COLLECTION OF TAXES » § 8615. Penalties for fraudulent tax receipts.
§ 8615. Penalties for fraudulent tax receipts.

If any receiver of taxes and county treasurer or director of finance gives a receipt for an extinguished tax, or fraudulently antedates or postdates any tax receipt, or uses any other fraud in giving the same, such person shall be fined $100, and further shall forfeit and pay $100 to any person who will sue therefor. This section shall not apply with respect to New Castle County.

19 Del. Laws, c. 26, § 11;  Code 1915, § 1176;  40 Del. Laws, c. 135, § 1;  Code 1935, § 1369;  9 Del. C. 1953, § 8616;  55 Del. Laws, c. 85, § 24A;  70 Del. Laws, c. 186, § 1;  71 Del. Laws, c. 401, § 112;