If any receiver of taxes and county treasurer or director of finance gives a receipt for an extinguished tax, or fraudulently antedates or postdates any tax receipt, or uses any other fraud in giving the same, such person shall be fined $100, and further shall forfeit and pay $100 to any person who will sue therefor. This section shall not apply with respect to New Castle County.

19 Del. Laws, c. 26, § ?11; Code 1915, § ?1176; 40 Del. Laws, c. 135, § ?1; Code 1935, § ?1369; 9 Del. C. 1953, § ?8616; 55 Del. Laws, c. 85, § ?24A; 70 Del. Laws, c. 186, § ?1; 71 Del. Laws, c. 401, § ?112;