Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 5. AD VALOREM TAXATION OF PROPERTY · Article 3. COUNTY TAX OFFICIALS AND ADMINISTRATION · Part 2. TAX COLLECTORS

48-5-159. False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

(a)
It shall be unlawful for any tax collector or tax commissioner to make out a false return or report of the amount of taxes collected which is required to be reported by this article.#
(b)
Any person who violates subsection (a) of this Code section commits the offense of false swearing.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1892, p. 89, § 1; Penal Code 1895, § 265; Penal Code 1910, § 268; Code 1933, § 92-9921; Code 1933, § 91A-9912, enacted by Ga. L. 1978, p. 309, § 2.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, page 590; merge action: carried; file SHA-256 bb15f8d0d693.

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