Md. Code Ann., Tax-Prop. § 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.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.