(a)  The collector of taxes, before he or she proceeds to discharge the duties of his or her office, shall give bond to the district in the sum and with surety as the voters may determine, conditioned for the faithful discharge of the duties of his or her office. The bond shall be deposited with the district clerk.

(b)  The collector of taxes shall pay over, and deliver to the district treasurer on the first day of each month, the total taxes collected by him or her during the previous month, and at the same time deliver to the district treasurer a statement containing the names of the persons and the amount of tax paid by each person during the previous month.