Delaware § 8615 Penalties for fraudulent tax receipts

Delaware Statutes

§ 8615 — Penalties for fraudulent tax receipts

Delaware § 8615

Title9

PartCounty Taxes

Ch. 86COLLECTION OF TAXES

This text of Delaware § 8615 (Penalties for fraudulent tax receipts) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 9, § 8615 (2026).

Text

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.

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Legislative History

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