---
title: O.C.G.A. § 48-2-81. Duties of law enforcement officers and tax officials as to collecting taxes and prosecuting violators; payment of portion of fines to informants.
collection: code
id: 48-2-81
cite_as: O.C.G.A. § 48-2-81 (2025)
canonical_url: https://georgiacommons.org/code/48-2-81
md_url: https://georgiacommons.org/code/48-2-81.md
text_url: https://georgiacommons.org/code/48-2-81/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=149
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/48-2-80.md
next: https://georgiacommons.org/code/48-2-82.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 / ENFORCEMENT
---

# O.C.G.A. § 48-2-81. Duties of law enforcement officers and tax officials as to collecting taxes and prosecuting violators; payment of portion of fines to informants.

It shall be the duty of all sheriffs, deputies, and constables to enforce the collection of all taxes that may be due the state under any law. It shall be the duty of all tax collectors, tax commissioners, sheriffs, and constables to make sure that all persons violating any of the tax laws of this state are prosecuted for all such violations. One-fourth of the fines imposed upon persons convicted of violating any tax law of this state upon the information of any citizen of this state shall be paid to the informant by order of the court.

## History

Ga. L. 1927, p. 56, § 14; Code 1933, § 92-2103; Ga. L. 1935, p. 11, § 14; Code 1933, § 91A-6010, enacted by Ga. L. 1978, p. 309, § 2.