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 48-5-152. Effect of failure to collect interest and make reports and settlements; penalty
Latest version.
- 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.
Ga. L. 1917, p. 197, § 6; Code 1933, § 92-5006; Code 1933, § 91A-1359, enacted by Ga. L. 1978, p. 309, § 2.