Section 48-5-200. Issuance of process against tax receiver, tax collector, or tax commissioner indebted in any way to state

   The commissioner may issue execution or other legal process against a tax receiver, tax collector, or tax commissioner when or if the tax receiver, tax collector, or tax commissioner:

   (1) Receives commissions which he is not entitled to receive or retain;

   (2) Becomes possessed in any other manner of any money belonging to the state; or

   (3) Incurs any liability to the state.

Orig. Code 1863, § 828; Code 1868, § 907; Code 1873, § 905; Code 1882, § 905; Civil Code 1895, § 921; Civil Code 1910, § 1184; Code 1933, § 92-5501; Code 1933, § 91A-1381, enacted by Ga. L. 1978, p. 309, § 2.