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2022 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 1 - General Provisions
§ 48-5-22. Failure to Have Returned for Taxation and to Collect Taxes on Property Pursuant to Code Section 48-5-21; Penalty
Universal Citation:
GA Code § 48-5-22 (2022)
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- It shall be unlawful for any tax receiver or tax commissioner to fail to:
- Have returned for taxation all property required by law to be returned for taxation pursuant to Code Section 48-5-21; or
- Collect taxes assessed on all property pursuant to Code Section 48-5-21.
- Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
History. Ga. L. 1889, p. 35, § 3; Penal Code 1895, § 275; Penal Code 1910, § 279; Code 1933, § 92-9919; Code 1933, § 91A-9911, enacted by Ga. L. 1978, p. 309, § 2.
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