Section 48-5-22 - Failure to have returned for taxation and to collect taxes on property pursuant to Code Section 48-5-21; penalty(a) It shall be unlawful for any tax receiver or tax commissioner to fail to: (1) Have returned for taxation all property required by law to be returned for taxation pursuant to Code Section 48-5-21; or(2) Collect taxes assessed on all property pursuant to Code Section 48-5-21.(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.