Título 48. REVENUE AND TAXATION · Capítulo 5. AD VALOREM TAXATION OF PROPERTY · Artículo 3. COUNTY TAX OFFICIALS AND ADMINISTRATION · Parte 1. TAX RECEIVERS
48-5-104. Refusal by tax receiver or tax commissioner to receive returns; penalty.
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
El texto siguiente es la ley tal como la imprime el estado, en inglés.
- (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.
Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
Texto leído de t48-ch1-6-(v36)-2024-pdf.pdf, Volumen V36, edición 2024, página 557; acción de fusión: carried; SHA-256 del archivo bb15f8d0d693.