The sheriff of each county at the end of each month shall present to the receiver of taxes and county treasurer or the Department of Finance an itemized and verifiable account of all mileage travelled in the performance of every official duty when travelled in other than a county-provided vehicle.

23 Del. Laws, c. 60, § 13; Code 1915, § 1443; Code 1935, § 1602; 10 Del. C. 1953, § 2112; 55 Del. Laws, c. 85, § 32M; 62 Del. Laws, c. 272, § 2; 69 Del. Laws, c. 184, § 2