Delaware Code § 14-2120

Jurisdiction of justices of the peace
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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.

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