O.C.G.A.

O.C.G.A. § 48-5-152 (2019)

Effect of failure to collect interest and make reports and settlements; 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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The failure or refusal of any tax collector or tax commissioner to carry out any of the provisions contained in Code Section 48-5-148, 48-5-150, 48-5-151, or 48-5-153 shall constitute malpractice in office. A conviction for such malpractice shall subject the offender to removal from office.

History

Ga. L. 1917, p. 197, § 6; Code 1933,

§ 92-5006; Code 1933, § 91A-1359, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

RESEARCH REFERENCES C.J.S. C.J.S., Officers Employees, § 235 et seq.

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Public

Notes of Decisions

Cited in 1 case, 1995–1995 · leading case: Averett v. Troup Cnty., 464 S.E.2d 32 (Ga. Ct. App. 1995).

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Averett v. Troup Cnty., 464 S.E.2d 32 (Ga. Ct. App. 1995). · cites it 2× “Of course, any loss of interest resulting from such belated mailings may constitute evidence reflecting on the county collector’s liability under OCGA § 48-5-152.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.