GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 5. AD VALOREM TAXATION OF PROPERTY |
Article 3. COUNTY TAX OFFICIALS AND ADMINISTRATION |
Part 2. TAX COLLECTORS |
Section 48-5-139. Failure by tax collector or tax commissioner to keep cashbook; penalty
Latest version.
- (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.
Ga. L. 1910, p. 123, § 5; Code 1933, § 92-9916; Code 1933, § 91A-9908, enacted by Ga. L. 1978, p. 309, § 2.