Delaware Code
Subchapter I. General Provisions
§ 1920. Penalty.

Whoever, being a receiver of taxes and county treasurer of any county, or other person authorized to collect school taxes, or a member of any school board, fails, neglects or refuses to perform all or any of the duties imposed upon that person by this chapter shall be fined not less than $10 nor more than $100.
Justices of the peace shall have jurisdiction of offenses under this section.