(a) The clerk of the peace shall, not later than the tenth day of each month, plainly state under his or her hand, and render to the State Treasurer, with a copy thereof to the Auditor of Accounts, a full and true account of all money by him or her received, during the next preceding calendar month, or for which he or she is accountable to the State, for all fees for licenses and fees of every description payable to the State. The clerk of the peace shall deposit, at the time prescribed by § 9406 of this title, to the credit of the State Treasurer, in the Farmers' Bank at the county seat, the full amount due on such accounts, and send such accounts to the State Treasurer by mail, with a certificate of such deposit thereon endorsed. Nothing in this section shall prevent more frequent settlements by the clerk of the peace with the State Treasurer.
(b) Whoever, being a clerk of the peace, wilfully fails or neglects to render such accounts or to make such deposits within the time prescribed, shall, besides being liable for the money due the State, be fined not less than $500 nor more than $2,000. Conviction of such offense shall of itself work a forfeiture of his or her office. The official obligation of each clerk of the peace shall extend to and embrace the moneys received, or which ought to be received as aforesaid, and the duties required of him or her. Every wilful failure or neglect to make such account or deposit, as also a wilful failure or neglect to put into the post office, within the time prescribed, such account, with the certificate of deposit endorsed thereon, duly addressed to the State Treasurer, shall be a breach of his or her official obligation.
(c) This section shall not apply to the Clerk of the Peace of New Castle County.