O.C.G.A.

O.C.G.A. § 48-5-104 (2019)

Refusal by tax receiver or tax commissioner to receive returns; penalty

✓ 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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(a) 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.

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

History

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, § 91A9910, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

RESEARCH REFERENCES C.J.S. 85 C.J.S., Taxation, § 1148.