Para la recaudación de las contribuciones impuestas por esta parte, y la recaudación de cualesquiera otras contribuciones que se le deleguen, así como para el desempeño de los deberes que se autorizaren al Centro de Recaudación, éste queda facultado para crear el número de distritos de recaudación que fueren necesarios para dichos fines; y para delegar su cobro en cada uno de dichos distritos en el representante autorizado, quien prestará fianza al Secretario de Hacienda a favor del Estado Libre Asociado de Puerto Rico en la cantidad que el Secretario de Hacienda determine y según se dispone en las secs. 5801 et seq. de este título. Dicha fianza será aprobada por el Secretario de Hacienda en lo que respecta a su forma y ejecución y en lo referente a su suficiencia. Dicha fianza se prestará para cubrir la responsabilidad de dichos representantes autorizados por los dineros que cobren y reciban por dichas contribuciones.
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