Delaware Code § 9-9109

Duty to account for fees
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(a) Every county officer in each of the counties shall collect all fees, costs and allowances by law taxable by or payable to such officer,
without any deduction, abatement or remission, except fees, costs and allowances payable by the county to such officers, and shall keep
in a properly indexed fee book an itemized account showing the amount of each fee, item of cost and allowance by law taxable by or
payable to such officer, and the service for which the same was rendered or charged, the date of payment and the name of the person
paying the same. On or before the fifteenth day in each month, every such officer shall file with the receiver of taxes and county treasurer
or department of finance and with the government of the officer's county an account of all fees, costs and allowances received by that
officer in the preceding month, which account shall be so itemized that it may be compared with the fees, costs and allowances as entered
in the fee book.
(b) The correctness of the accounts so rendered shall be verified by the affidavit of the officer rendering the same. Each of the officers
shall also, on or before the fifteenth day in each month, pay over to the receiver of taxes and county treasurer or department of finance
all the fees, costs and allowances so received from any source, which shall be payable to the receiver of taxes and county treasurer or
department of finance as provided in § 9108 of this title.

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