O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-5-139 (2019)

Failure by tax collector or tax commissioner to keep cashbook; 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 a tax collector or tax commissioner to fail or refuse to keep a cashbook, as prescribed by this article.

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

History

Ga. L. 1910, p. 123, § 5; Code 1933,

§ 92-9916; Code 1933, § 91A-9908, enacted by Ga. L. 1978, p. 309, § 2.