O.C.G.A.

O.C.G.A. § 48-2-81 (2019)

Duties of law enforcement officers and tax officials as to collecting taxes and prosecuting violators; payment of portion of fines to informants

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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It shall be the duty of all sheriffs, deputies, and constables to enforce the collection of all taxes that may be due the state under any law. It shall be the duty of all tax collectors, tax commissioners, sheriffs, and constables to make sure that all persons violating any of the tax laws of this state are prosecuted for all such violations. One-fourth of the fines imposed upon persons convicted of violating any tax law of this state upon the information of any citizen of this state shall be paid to the informant by order of the court.

History

Ga. L. 1927, p. 56, § 14; Code 1933, § 92-2103; Ga. L. 1935, p. 11, § 14; Code

1933, § 91A-6010, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

RESEARCH REFERENCES C.J.S. 53 C.J.S., Licenses, § 70. ALR. Right, in absence of express statute, of one governmental unit, or officers thereof,

to compensation for collecting or disbursing special taxes or assessments levied by or owed to another governmental unit, 114 A.L.R. 1098.