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2018 Georgia Code 48-5-22 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-22 Case Law from Google Scholar Amendments to OCGA 48-5-22

TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 1 GENERAL PROVISIONS

48-5-22. Failure to have returned for taxation and to collect taxes on property pursuant to Code Section 48-5-21; penalty.

  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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