Georgia Commons48-5-104. Refusal by tax receiver or tax commissioner to receive returns; penalty.
The only printed version. Current through: Including Acts of the 2025 Regular Session of the General Assembly.
(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.