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

O.C.G.A. § 48-5-22 (2019)

Penalty for failing to have returned for taxation and to collect taxes on property unlawfully exempted

✓ 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 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.

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

History

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.

Annotations

RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, § 769 et seq.