§ 8615 — Penalties for fraudulent tax receipts

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.

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