There is a newer version of the Georgia Code
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
§ 48-5-135 - Effect of collection or attempted collection of taxes before filing digest with commissioner
O.C.G.A. 48-5-135 (2010)48-5-135. Effect of collection or attempted collection of taxes before filing digest with commissioner
If any tax collector or tax commissioner collects or attempts to collect any taxes before the tax receiver has completed and transmitted his digest to the commissioner, unless specially so ordered by the commissioner or allowed by special enactment, he shall forfeit to the state double the amount collected or attempted to be collected. Each forfeiture shall be collected by execution issued by the commissioner.
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