72 Pa. Stat. § 5860.203
The county commissioners of each county shall have power to require the director of the bureau and such employes and assistants of the bureau, as may by them be designated, to give bonds to the Commonwealth for the use of the taxing districts, whose delinquent real estate tax claims are administered through such bureau, and for the use of any other person having a claim by reason of any act of such director, employes or assistants in such penal sum as the county commissioners shall fix, conditioned for the faithful performance of the duties of their office or public position and a strict accounting and distribution of all moneys collected or received by them under the provisions of this act. The cost of such bonds shall be paid by the county.
72 P.S. § 5860.203