§4–101.

    (a)    There is a collector for each county in the State.

    (b)    Except as otherwise provided by law, for each county, the governing body of the county shall appoint a collector on or before January 1 of each year.

    (c)    Before taking office, each collector shall take the oath required by Article I, § 9 of the Maryland Constitution.

    (d)    (1)    A collector is entitled to the compensation provided in the county budget.

        (2)    A collector may not receive separate compensation from the State for collecting State taxes.