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2019 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 3 - County Tax Officials and Administration
Part 1 - Tax Receivers
§ 48-5-104. Refusal by tax receiver or tax commissioner to receive returns; penalty
Universal Citation:
GA Code § 48-5-104 (2019)
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(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.
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, § 91A-9910, enacted by Ga. L. 1978, p. 309, § 2.
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