Del. Code Ann. tit. 9, § 8616
If any taxable of any county removes from the county with intent to escape payment of any tax due, he or she shall be liable in any action brought before a justice of the peace for the recovery of such tax, to double the amount thereof.
28 Del. Laws, c. 82, § 33; 33 Del. Laws, c. 84, § 28; Code 1935, §§ 1425, 1458; 9 Del. C. 1953, § 8617; 70 Del. Laws, c. 186, § 1