Hereafter no collector of county, borough, township, school, and poor taxes shall be entitled to receive or collect any fees, commissions or penalties on any unpaid taxes returned to the county commissioners, and upon the return of any such unpaid taxes, in accordance with law, the responsibility of the tax collector for the collection of such taxes shall cease, and he shall be entitled to be granted an exoneration from the collection of such taxes.
72 P.S. § 5709