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. 216, § 4; Code 1935, § 2724; 14 Del. C. 1953, § 2118; 70 Del. Laws, c. 186, § 1