2006 Georgia Code - 48-5-200

48-5-200. The commissioner may issue execution or other legal process against a tax receiver, tax collector, or tax commissioner when or if the tax receiver, tax collector, or tax commissioner: (1) Receives commissions which he is not entitled to receive or retain; (2) Becomes possessed in any other manner of any money belonging to the state; or (3) Incurs any liability to the state.

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