Whoever, being a sheriff, neglects or refuses, upon payment to such sheriff of an execution and upon request, to subscribe and deliver to the person paying or settling the same, or to each of them if more than one, a bill of particulars, showing distinctly the debt or damages and interest demanded upon such execution, every item of the costs indorsed thereon, and every item of his or her own fees upon the same, and also a receipt, shall be fined $50, and shall also forfeit 3 times the amount of his or her fees, to be recovered by the person paying the same as debts of like amount are recoverable.

Code 1852, §§ ?2838, 2839; Code 1915, §§ ?4894, 4895; Code 1935, §§ ?5382, 5383; 10 Del. C. 1953, § ?8703; 70 Del. Laws, c. 186, § ?1;