Delaware Code

14 Del. C. § 1920 (2026)

Penalty

✓ current as of May 2026
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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.

36 Del. Laws, c. 215, §  3;  Code 1935, §  2746;  14 Del. C. 1953, §  1921;  70 Del. Laws, c. 186, §  1
Notes of Decisions
Cited in 1 case, 2020–2020 · leading case: In re Delaware Pub. Schs. Litig. (Del. Ch. 2020).
In re Delaware Pub. Schs. Litig. (Del. Ch. 2020). “See 14 Del. C. § 1920. 1. Sussex County’s Obligations The Sussex County Department of Finance is responsible for determining the value of taxable property in Sussex County, preparing the county’s assessment rolls, sending tax bills, and collecting property taxes.”
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