Georgia Code
Part 2 - Tax Collectors
§ 48-5-152. Effect of Failure to Collect Interest and Make Reports and Settlements; Penalty

The failure or refusal of any tax collector or tax commissioner to carry out any of the provisions contained in Code Section 48-5-148, 48-5-150, 48-5-151, or 48-5-153 shall constitute malpractice in office. A conviction for such malpractice shall subject the offender to removal from office.
History. Ga. L. 1917, p. 197, § 6; Code 1933, § 92-5006; Code 1933, § 91A-1359, enacted by Ga. L. 1978, p. 309, § 2.

Structure Georgia Code

Title 48 - Revenue and Taxation

Chapter 5 - Ad Valorem Taxation of Property

Article 3 - County Tax Officials and Administration

Part 2 - Tax Collectors

§ 48-5-121. Oath of Office for Tax Collectors

§ 48-5-122. Bonds for Tax Collectors and Tax Commissioners

§ 48-5-123. Approval, Filing, and Recording of Bonds

§ 48-5-124. Liability of Tax Collectors, Tax Commissioners, and Sureties; Action on Bond

§ 48-5-125. Collection Before Bond Given and Oath Taken; Penalty

§ 48-5-126. Temporary Appointee Where Tax Collector or Tax Commissioner Fails to Give Satisfactory Bond

§ 48-5-126.1. Training Classes for County Tax Collectors and Tax Commissioners

§ 48-5-127. Duties of Tax Collectors

§ 48-5-128. Transfer of Duties From Outgoing to Incoming Tax Collector or Tax Commissioner

§ 48-5-128.1. Appointment in Certain Counties of Chief Deputy Tax Commissioner; Filling Vacancy in Office of Chief Deputy; Succession to Office of Tax Commissioner

§ 48-5-129. Allowance of Insolvent Lists; Reissuance of Executions Before Allowance of Insolvent Lists

§ 48-5-130. Allocation of Tax on Insolvent Lists; Contents of List of Insolvent Taxpayers

§ 48-5-131. Retention of Copy of Insolvent List by County Governing Authority; Collection of Executions

§ 48-5-132. Disposition of Insolvent Lists

§ 48-5-133. Crediting Tax Collectors and Tax Commissioners With Insolvent Lists

§ 48-5-134. Extension of Time to Complete Digests and Pay Taxes

§ 48-5-135. Effect of Collection or Attempted Collection of Taxes Before Filing Digest With Commissioner

§ 48-5-136. Schedule of Defaulters

§ 48-5-137. Tax Collectors and Tax Commissioners as Ex Officio Sheriffs

§ 48-5-137.1. Advertising as Additional Cost of Execution

§ 48-5-138. Cashbook to Be Kept by Tax Collectors and Tax Commissioners; Recording Disbursements; Audit

§ 48-5-139. Failure by Tax Collector or Tax Commissioner to Keep Cashbook; Penalty

§ 48-5-140. Accountability of Tax Collectors and Tax Commissioners to County Governing Authority; Effect of Failure to Account; Appointment of Successor

§ 48-5-141. Periodic Payment to Proper Officials of Money Collected by Tax Collector or Commissioner, Sheriff, or Constable

§ 48-5-142. Weekly Report of Taxes Collected by Tax Collector or Tax Commissioner to County Governing Authority

§ 48-5-143. Monthly Remittance of State Taxes to Commissioner

§ 48-5-144. Furnishing Report Forms by Commissioner

§ 48-5-145. Effect of Neglect of Duty by Tax Collector or Tax Commissioner

§ 48-5-146. Receipt of Checks or Money Orders by Tax Commissioner or Tax Collector; Liability for Unpaid Checks or Money Orders; Penalty

§ 48-5-147. Use of Lock Box System for Mailed Tax Returns and Payments

§ 48-5-148. Interest on Unpaid Taxes; Rate; Record of Interest and Taxes Collected

§ 48-5-150. Alternative Provisions for Interest and Final Settlements; Rate of Interest; Reports; Forfeiture of Commissions

§ 48-5-151. Interest Payments by Tax Collectors and Tax Commissioners

§ 48-5-152. Effect of Failure to Collect Interest and Make Reports and Settlements; Penalty

§ 48-5-153. Reports of Unpaid Taxes by Tax Collector and Tax Commissioner to Commissioner and County Governing Authority; Final Settlement Period

§ 48-5-154. Annual Accounting Reports; Citations for Default, Negligence, or Bad Faith; Approval in Whole or in Part

§ 48-5-155. Removal or Suspension of Tax Collector or Tax Commissioner Failing to Account or Defaulting; Opportunity for Hearing; Citation

§ 48-5-156. Surety’s Right to Demand Release From Future Liability; Office Vacated by Failure to Provide New Bond; Liability of New Surety

§ 48-5-157. Transfer of Executions to Tax Collector, Tax Commissioner, or Surety Held Liable for Failure to Collect Taxes; Subrogation

§ 48-5-158. Nonliability of Tax Collector, Tax Commissioner, and Surety for Failure to Collect Taxes

§ 48-5-159. False Reports of Taxes Collected by Tax Collector or Tax Commissioner Pursuant to This Article; Penalty

§ 48-5-161. Issue of Execution; Execution Docket; Levy Administration Fee; Collection; Inspection by Grand Jury

§ 48-5-162. Penalties for Violations of Subsection (A) of Code Section 48-5-161

§ 48-5-164. Duties of Successor Tax Collector or Tax Commissioner as to Performing Uncompleted Duties of Outgoing Collector or Commissioner; Distribution of Commissions; Liability

§ 48-5-165. Duty of Tax Collector to Instruct Taxpayers That Negotiable Instruments Are to Be Made Payable to County Tax Office