The Marshal shall be chargeable with such City taxes, levies and ten percent penalties for nonpayment of taxes, as may come into his hands; and it shall be his duty to collect and account for the same, and he may distrain therefor in case they are not paid on demand after they are placed in his hands; and as to such distraint and any sale thereunder, as well as in other respects, he shall have the same power and authority as is possessed by the officer charged with the collection of State taxes. He shall also be chargeable with and collect and account for all assessments made by the Council, and all fines, costs and rates due the City, which may come into his hands, and at or before the regular meeting of the Council in each month shall pay to the Treasurer the money so collected by him, except as provided in Section Twenty-Six of this Act, less his commissions, and take a receipt therefor.
The Marshal, before entering upon the discharge of his duties, shall execute a bond in the penalty of not less than five thousand dollars, payable to the City of Point Pleasant, with sureties satisfactory to the Council, and conditioned faithfully to perform the duties of his office, and to account for and pay over, as required by law, all money which may come into his hands by virtue of his office.