Georgia Code § 48-5-22 - Failure to Have Returned for Taxation and to Collect Taxes on Property Pursuant to Code § 48-5-21; Penalty

(a) It shall be unlawful for any tax receiver or tax commissioner to fail to:

(1) Have returned for taxation all property required by law to be returned for taxation pursuant to Code Section 48-5-21; or

(2) Collect taxes assessed on all property pursuant to Code Section 48-5-21.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

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Last modified: October 14, 2016