(a) No vote shall be accepted or counted if:

(1) The statement of the absentee voter that appears on the front of the ballot envelope is found to have been altered or is not signed; or

(2) The absentee voter is not a duly registered elector in this State; or

(3) The ballot envelope is open; or

(4) It is evident that the ballot envelope has been opened and resealed;

(5) It is evident that the ballot envelope has been tampered with or altered.

(b) If the ballot envelope has not been opened at the time an absentee judge decides that the offered ballot contained therein should not be accepted or voted for any of the reasons set forth in subsection (a) of this section, it shall not be opened but shall instead be endorsed thereon as, “REJECTED,” giving reason therefore.

(c) If the ballot envelope has been opened at the time an absentee judge decides that the offered ballot contained therein should not be accepted or voted for any of the reasons set forth in subsection (a) of this section, the ballot shall be returned to its ballot envelope and the absentee judge shall endorse on the ballot envelope, “REJECTED,” giving reason therefore.

(d) Whenever it is made to appear by due proof to an absentee judge that any absentee voter, who has marked and forwarded the absentee voter’s ballot, has died, the ballot envelope containing the ballot shall not be opened but shall be marked “REJECTED, DEAD,” and shall be preserved and disposed of as other rejected ballots.

(e) Whenever a ballot has not been counted but has been rejected pursuant to this section, the appropriate notation shall be made on the absentee ballot tally and the number of ballots so rejected shall be noted on the certificates of election.

(f) Ballots rejected pursuant to this section shall be deposited in a carrier envelope for the election district to which they apply.

15 Del. C. 1953, § 5518; 50 Del. Laws, c. 173, § 8; 58 Del. Laws, c. 215, § 38; 70 Del. Laws, c. 186, § 1; 75 Del. Laws, c. 149, § 1; 81 Del. Laws, c. 106, § 7.