---
title: O.C.G.A. § 48-5-104. Refusal by tax receiver or tax commissioner to receive returns; penalty.
collection: code
id: 48-5-104
cite_as: O.C.G.A. § 48-5-104 (2025)
canonical_url: https://georgiacommons.org/code/48-5-104
md_url: https://georgiacommons.org/code/48-5-104.md
text_url: https://georgiacommons.org/code/48-5-104/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=557
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/48-5.md
previous: https://georgiacommons.org/code/48-5-103.md
next: https://georgiacommons.org/code/48-5-105.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 / AD VALOREM TAXATION OF PROPERTY / COUNTY TAX OFFICIALS AND ADMINISTRATION / TAX RECEIVERS
---

# O.C.G.A. § 48-5-104. Refusal by tax receiver or tax commissioner to receive returns; penalty.

(a) It shall be unlawful for any tax receiver or tax commissioner to refuse to receive any return of taxes when the return is properly tendered in the presence of a witness and within the time required by law.

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

## History

Orig. Code 1863, § 846; Code 1868, § 925; Code 1873, § 922; Code 1882, § 922; Ga. L. 1895, p. 63, § 2; Penal Code 1895, § 274; Penal Code 1910, § 277; Code 1933, § 92-9918; Code 1933, § 91A9910, enacted by Ga. L. 1978, p. 309, § 2.