9 Del. C. § 9112: Liability for fees.

Each county officer is made liable upon his or her respective official bond, for the payment to the receiver of taxes and county treasurer or the department of finance of the county of such officer of all the fees which such officer shall collect. All the official bonds to be entered into by the officers shall contain the following condition: “And if the said . . . . . . shall truly and without delay pay over to the Receiver of Taxes and County Treasurer or the Department of Finance all the fees which it shall be his or her duty to collect and which are to be paid to the Receiver of Taxes and County Treasurer or the Department of Finance.” The county government shall cause proceedings to be brought on any of the bonds for the breach of the foregoing condition for the recovery of the penalty therein.