44 Pa.C.S. § 7154 – Collection of taxes

(a) Bond.— It shall be unlawful for a tax collector to do any of the following:
1. (1) Give a warrant against delinquent tax payers to a constable unless the constable has given security by bond and warrant, with two sufficient sureties and to the satisfaction of the court of common pleas, in the sum of $5,000.
2. (2) Give a constable, at any one time, warrants for a greater amount of taxes than the amount of the bond required under paragraph (1).
(b) Report and payment.— A constable shall make a report and payment of all collections on warrants under subsection (a) at least once in every week after the warrants have been issued.
(c) Interest.— In addition to any commissions that may be imposed for the collection of taxes, all taxes remaining unpaid on the first day of January after the year for which they were assessed shall accrue interest until they are paid.