Del. Code tit. 10 § 2107
The sheriff shall endorse and return upon every writ, process or copy of an order of court, directed to or executed by the sheriff, the fees prescribed by law for all services under the same, specifying particularly every item. The sheriff shall not charge thereon a fee for any service not expressly provided for by law, nor a greater fee than is so provided. The sheriff shall not endorse or return a fee for any service not performed at the time the return is in fact made. If any sheriff fails to endorse such fees, or to specify the items, or in such endorsement and return any fee for any service not performed at the time the return is made, he or she shall be deemed derelict in the performance of his or her duties; but shall, nevertheless, pay such fees to the county treasurer.
10 Del. C. § 2107