2021 Georgia Code
Title 40 - Motor Vehicles and Traffic
Chapter 2 - Registration and Licensing of Motor Vehicles
Article 2 - Registration and Licensing Generally
§ 40-2-40. Registration of Delinquent Vehicles; Collection and Disposition of Penalties

1. The owner of a vehicle required to be registered under Code Section 40-2-20 which was registered for the previous year, who has failed to comply with Code Section 40-2-20 for the current year shall be deemed and held to be a delinquent under this Code section; and the registration of such vehicle shall, after the expiration of the owner's registration period, be subject to a penalty of 25 percent of the registration fee for such vehicle in addition to the fee provided by law, provided that such penalty shall in no event be levied prior to the expiration of the owner's registration period, notwithstanding that the owner failed to register such vehicle within an initial registration period.
2. All applications for the registration of a delinquent vehicle shall, before being accepted by a tag agent, be first endorsed by a sheriff or a deputy sheriff, a chief of police or his or her designated representative, a state law enforcement officer, a tax commissioner, or a tax collector. The officer endorsing the delinquent application shall indicate, with his or her endorsement on the application, the total amount of the prescribed registration fee together with the 25 percent penalty provided in this Code section, and the full total of such amount shall be paid to the tag agent before any license plate or revalidation decal as provided for in this chapter shall be assigned to the applicant.
3. All penalties assessed under this Code section shall be accredited in the office of the tag agent when received in the name of the officer making the endorsement, without regard to the residence of the applicant, whether such penalty is received through the exercise of such officer's authority as an arresting officer or through appearance of the applicant at his office for proper endorsement on an application.
4. Between the first and fifth days of each calendar month, the tag agent shall remit to the respective fiscal authorities of the counties or cities employing the endorsing officers the full amount of such penalties accredited to such officers during and for the preceding calendar month. All sums accredited to state law enforcement officers shall be paid to the fiscal authorities of the county where the vehicle is registered.

(Ga. L. 1931, p. 7, § 84; Ga. L. 1931, p. 213, § 1; Code 1933, § 68-201; Ga. L. 1943, p. 341, § 2; Ga. L. 1953, Jan.-Feb. Sess., p. 392, § 2; Ga. L. 1959, p. 351, § 1; Ga. L. 1969, p. 266, § 1; Ga. L. 1973, p. 595, § 2; Ga. L. 1973, p. 781, § 1; Ga. L. 1974, p. 414, § 1; Code 1981, §40-2-37; Ga. L. 1986, p. 1053, § 4; Code 1981, §40-2-40, as redesignated by Ga. L. 1990, p. 2048, § 2; Ga. L. 1995, p. 809, § 6; Ga. L. 1996, p. 1118, § 5; Ga. L. 1997, p. 419, § 9; Ga. L. 2000, p. 523, § 2; Ga. L. 2001, p. 4, § 40; Ga. L. 2005, p. 334, § 14-3.1/HB 501.)

- Ga. L. 1995, p. 809, § 22, not codified by the General Assembly, provides: "Any local law enacted pursuant to Code Section 40-2-21, which is in conflict with the provisions of this Act shall stand repealed on the effective date of this Act." The act became effective January 1, 1997.

Ga. L. 1996, p. 1118, § 18, not codified by the General Assembly, provides: "Those parts of Act No. 385, Ga. L. 1995, an Act amending Chapter 2 of Title 40 of the Official Code of Georgia Annotated, relating to registration and licensing of motor vehicles, and amending Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of motor vehicles and mobile homes, approved April 19, 1995, in conflict with this Act are repealed."

- For article commenting on the 1997 amendment of this Code section, see 14 Ga. St. U.L. Rev. 215 (1997).

JUDICIAL DECISIONS

Sheriff formerly personally paid for services.

- County sheriff was, for the performance of the endorsement service, only an agent of the state revenue commissioner and, as such an agent, the sheriff was personally paid for the services the sheriff rendered; there was no provision at that time which required the sheriff to pay such funds to the fiscal authority of the county. DeKalb County v. Broome, 215 Ga. 203, 109 S.E.2d 769 (1959); Howell v. Muscogee County, 105 Ga. App. 515, 125 S.E.2d 139 (1962).

Cited in Bentley v. State, 70 Ga. App. 494, 28 S.E.2d 658 (1944); Georgia Pub. Serv. Comm'n v. Jones Transp., Inc., 213 Ga. 514, 100 S.E.2d 183 (1957).

OPINIONS OF THE ATTORNEY GENERAL

Operation by resident of vehicle licensed in another state.

- Operation in the State of Georgia by a resident of the State of Georgia of a motor vehicle owned by the operator or another Georgia resident and licensed in another state was a violation of former Code 1933, § 68-201 (see now O.C.G.A. § 40-2-40). 1968 Op. Att'y Gen. No. 68-258.

- Mail order applicant cannot be subjected to civil penalties until April 2, or until the expiration of 15 days after the date of a proper money order receipt issued on or before April 1, whichever is later. 1958-59 Op. Att'y Gen. p. 209.

- Former Code 1933, § 68-201 (see now O.C.G.A. § 40-2-40), was not in itself a tax statute, but rather one of a regulatory nature, and from the words employed, no discretion was vested in the sheriff in collecting or not collecting the penalty or the fee as the words employed are those of command and not discretion. 1950-51 Op. Att'y Gen. p. 189.

Fee received by sheriff for delinquent application for automobile tag is remitted to the commissioner. 1954-56 Op. Att'y Gen. p. 469 (decided under former Code 1933, § 68-201, prior to amendment by Ga. L. 1974, p. 414, § 1).

Penalties and the endorsement fees should be paid to officers in addition to compensation they receive as officers. 1957 Op. Att'y Gen. p. 216 (decided under former Code 1933, § 68-201, prior to amendment by Ga. L. 1974, p. 414, § 1).

- Chief of police is authorized to seize and impound vehicles owned by residents of this state which are based in this state and for which no Georgia license plates have been issued. 1962 Op. Att'y Gen. p. 323.

- Probate court is without jurisdiction to try offense of operating motor vehicle with expired tags. 1958-59 Op. Att'y Gen. p. 67.

RESEARCH REFERENCES

ALR.

- Civil rights and liabilities as affected by failure to comply with regulations as to registration of automobile or licensing of operator, 35 A.L.R. 62; 38 A.L.R. 1038; 43 A.L.R. 1153; 54 A.L.R. 532; 61 A.L.R. 1190; 78 A.L.R. 1028; 87 A.L.R. 1469; 111 A.L.R. 1258; 163 A.L.R. 1375.

Validity and construction of statute making it a criminal offense for the operator of a motor vehicle not to carry or display his operator's license or the vehicle registration certificate, 6 A.L.R.3d 506.