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…#
(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…#
(b) 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. RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, § 769 et seq. C.J.S. 85 C.J.S., Taxation, §§ 1130 et seq., 1148.