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.
Structure Delaware Code
Chapter 86. COLLECTION OF TAXES
§ 8601. Due date for real estate and capitation taxes.
§ 8602. Notice to taxables of taxes due; effect of failure to receive notice.
§ 8605. Collection at offices of tax collecting authority; hours.
§ 8606. Notice of time and place for collection in hundreds and districts.
§ 8607. Bills and receipts; New Castle County.
§ 8608. Receipts and receipt books; Kent County.
§ 8610. Written demand for delinquent taxes in New Castle County.
§ 8611. Publication of delinquent taxes; Kent County.
§ 8612. Liability between landlord and tenant.
§ 8613. Liability of tenant for life.
§ 8614. Officials conducting sale of property to notify receiver; pay tax.
§ 8615. Penalties for fraudulent tax receipts.
§ 8616. Removal from county to escape tax; penalty.