Delaware Code Title 9. Counties § 8408. Duty to turn over records and moneys to successor

(a) All records, books, papers, stubs, accounts, of whatever kind or character, appertaining to the office of receiver of taxes and county treasurer, shall belong to the county and upon the expiration of the term of office of any receiver of taxes and county treasurer, he or she shall turn over the same to his or her successor, or to the county government, together with all public moneys in his or her hands.

(b) Any receiver of taxes and county treasurer who, upon demand made, fails to comply with the provisions of this section shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.