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.
Structure Delaware Code
Chapter 19. LOCAL SCHOOL TAXES
Subchapter I. General Provisions
§ 1902. Power of district to levy taxes for school purposes.
§ 1903. Election preceding levy of tax.
§ 1908. Method of voting; referendum to transfer tax funds.
§ 1909, 1910. Certifying and declaring result of election; recount.
§ 1911. Required vote for authorization of additional tax.
§ 1912. Assessment list; school capitation tax.
§ 1914. Levy of annual school tax without election.
§ 1915. Demand for new election.
§ 1916. Tax collection warrant and assessment list; tax rate after general reassessment.
§ 1917. Collection and deposit of school taxes.
§ 1918. Disbursement of school taxes; financial statement.
§ 1919. Report of school tax collections and payment of collected taxes.
§ 1921. Refund of county taxes paid in error.
§ 1922. Borrowing in anticipation of taxes.
§ 1923. Payment of interest upon local school funds on deposit.