Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 2382. Bond of register;  collection of taxes by county treasurer

Each register shall give bond to the Commonwealth, in such penal sum as the orphans' court may direct, with two or more sufficient sureties, for the faithful performance of the duties hereby imposed, and for the regular accounting and paying over of the amounts to be collected and received.  This bond, when executed and approved, shall be forwarded to the Auditor General.

Until such bond and security be given, the said tax shall be collected by the county treasurer.  In such cases all the provisions of this act relating to collection and payment by registers shall apply to the county treasurer.