Refusal by Tax Receiver or Tax Commissioner to Receive Returns; Penalty

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Ad Valorem Taxation of Property
  5. County Tax Officials and Administration
  6. Tax Receivers
  7. Refusal by Tax Receiver or Tax Commissioner to Receive Returns; Penalty

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  1. It shall be unlawful for any tax receiver or tax commissioner to refuse to receive any return of taxes when the return is properly tendered in the presence of a witness and within the time required by law.
  2. Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

(Orig. Code 1863, § 846; Code 1868, § 925; Code 1873, § 922; Code 1882, § 922; Ga. L. 1895, p. 63, § 2; Penal Code 1895, § 274; Penal Code 1910, § 277; Code 1933, § 92-9918; Code 1933, § 91A-9910, enacted by Ga. L. 1978, p. 309, § 2.)

RESEARCH REFERENCES

C.J.S.

- 85 C.J.S., Taxation, § 1148.


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