Penalties for fraudulent tax receipts.

Del. Code tit. 9, § 8615
in effect
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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.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title9/c086/index.htmlFetched: 10/4/2026

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