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2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION
PART 2 - TAX COLLECTORS
§ 48-5-125 - Collection before bond given and oath taken; penalty
O.C.G.A. 48-5-125 (2010)48-5-125. Collection before bond given and oath taken; penalty
(a) It shall be unlawful for any tax collector or tax commissioner to collect or attempt to collect any tax before he has given and had approved the necessary bond and security and has taken the oaths of office.
(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
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