Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Prop. § 4-102 — § 4-102
(a) For the collection of the State property tax, a collector shall be bonded as required by the Comptroller. The cost of the bond shall be paid by the State.
(b) For the collection of the county property tax, a collector shall be bonded as required by the county. The cost of the bond shall be paid by the county.
Source: official text