---
title: O.C.G.A. § 48-2-34. Failure to give official receipt for payment of taxes or license fees; penalty.
collection: code
id: 48-2-34
cite_as: O.C.G.A. § 48-2-34 (2025)
canonical_url: https://georgiacommons.org/code/48-2-34
md_url: https://georgiacommons.org/code/48-2-34.md
text_url: https://georgiacommons.org/code/48-2-34/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=79
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-2.md
previous: https://georgiacommons.org/code/48-2-33.md
next: https://georgiacommons.org/code/48-2-35.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT / ADMINISTRATION
---

# O.C.G.A. § 48-2-34. Failure to give official receipt for payment of taxes or license fees; penalty.

(a) Except as otherwise specifically authorized by law, it shall be unlawful for any person to receive payment of taxes or license fees without giving an official receipt as required in subsection (b) of Code Section 48-2-33.

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

## History

Ga. L. 1960, p. 211, § 2; Code 1933, § 91A-9913, enacted by Ga. L. 1978, p. 309, § 2.