Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 5 - AD VALOREM TAXATION OF PROPERTYArticle 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION
Part 2 - TAX COLLECTORS
Section 48-5-135 - Effect of collection or attempted collection of taxes before filing digest with commissioner

Ga. Code § 48-5-135

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Current through 2023-2024 Legislative Session Chapter 709
Section 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.

OCGA § 48-5-135