Maine Revised Statutes Title 36. Taxation § 755. Bond

The municipal officers shall require each tax collector to give a corporate surety bond for the faithful discharge of the tax collector's duty to the inhabitants of the municipality in the sum and with such sureties as the municipal officers approve. The tax collector may furnish a bond signed by individuals if such individuals submit to the municipal officers a detailed sworn statement as to their personal financial ability, which must be found acceptable by the municipal officers.

Such bond, after its approval and acceptance, must be recorded by the clerk in the municipal records, and such record is prima facie evidence of the contents of such bond, but a failure to so record is not a defense in any action upon such bond.