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

48-5-162. Penalties for violations of subsection (a) of Code Section 48-5-161.

Active

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

For a violation of any of the provisions of subsection (a) of Code Section 48-5-161, the tax collector or tax commissioner so violating shall forfeit all or such part of his commissions as the grand jury of the county shall recommend. If the tax collector or tax commissioner fails to pay over the penalty imposed, it shall be enforced against the tax collector or tax commissioner and his sureties by the commissioner as provided by law for defaulting tax collectors, and a 20 percent penalty of the amount of the penalty set by the grand jury shall be added to such penalty.

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. 1884-85, p. 66, § 6; Civil Code 1895, § 966; Civil Code 1910, § 1233; Code 1933, § 92-5106; Code 1933, § 91A1362, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1991, p. 94, § 48.

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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 594; merge action: carried; file SHA-256 bb15f8d0d693.