Weekly report of taxes collected by tax collector or tax commissioner to county governing authority.

(a) The tax collector or tax commissioner in each county having a population of 30,000 or more shall make a weekly report to the governing authority of the county of the aggregate amount of taxes collected for the state and the amount collected for the county and shall swear that the report is a correct report of the taxes collected.

(b) The tax collector or tax commissioner in each county having a population of less than 30,000 shall make a report every two weeks to the county governing authority of the aggregate amount of taxes collected during the two-week period. Each report shall separately specify the amount collected for the state and the amount collected for the county. The tax collector or tax commissioner shall swear that the report is a correct report of the taxes collected. History. Ga. L. 1890-91, p. 105, § 4; Ga. L. 1892, p. 89, § 1; Civil Code 1895, § 956; Civil Code 1910, § 1223; Ga. L. 1925, p. 79, § 4; Code 1933, §§ 92-4911, 92-4914; Code 1933, § 91A-1341, enacted by Ga. L. 1978, p. 309, § 2. JUDICIAL DECISIONS Fiduciary relationship not created. — Tax commissioner who pled guilty to violations of O.C.G.A. §§ 48-5-141, 48-5-142, and 48-5-148 was not a fiduciary of the county for purposes of deciding bankruptcy dischargeability. These Code sections created a bailor/bailee relationship, and did not designate the commissioner as a fiduciary, or impose fiduciary-like duties. Utica Mut. Ins. Co. v. Johnson, 203 Bankr. 1017, 1997 Bankr. LEXIS 7 (Bankr. S.D. Ga. 1997). RESEARCH REFERENCES C.J.S. 85 C.J.S., Taxation, § 1135. ALR. Provisions of tax statute as to time for performance of acts by boards or officers as mandatory or directory, 151 A.L.R. 248.