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

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Ad Valorem Taxation of Property
  5. General Provisions
  6. Failure to Have Returned for Taxation and to Collect Taxes on Property Pursuant to Code Section 48-5-21; Penalty

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  1. 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.
  2. Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

(Ga. L. 1889, p. 35, § 3; Penal Code 1895, § 275; Penal Code 1910, § 279; Code 1933, § 92-9919; Code 1933, § 91A-9911, enacted by Ga. L. 1978, p. 309, § 2.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 72 Am. Jur. 2d, State and Local Taxation, § 769 et seq.

C.J.S.

- 85 C.J.S., Taxation, §§ 1130 et seq., 1148.


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