This article is applicable to all persons and their sureties who borrow or pretend to borrow any county money from any person having custody of the county money. Any such person borrowing or pretending to borrow county money shall be held in all respects to be a holder of county funds.
History. Orig. Code 1863, § 497; Code 1868, § 560; Code 1873, § 526; Code 1882, § 526; Civil Code 1895, § 416; Civil Code 1910, § 525; Code 1933, § 92-3811; Code 1933, § 91A-1220, enacted by Ga. L. 1978, p. 309, § 2.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
§ 48-5-220. Purposes of County Taxes
§ 48-5-233. Official Collection and Paying Over of County Taxes
§ 48-5-234. Enforcement of Collection and Payment of County Property Taxes
§ 48-5-235. Liability of Tax Commissioners and Tax Collectors for Default or Improper Conduct
§ 48-5-236. Allowance of Commissions of Tax Commissioners or Tax Collectors
§ 48-5-237. Payment of Taxes Where Property Lies in More Than One County
§ 48-5-238. Executions Against Persons Holding County Money
§ 48-5-239. Affidavit of Illegality by Person Against Whom Execution Issues
§ 48-5-240. Borrowing County Money
§ 48-5-241. Refund or Credit of County Taxes
§ 48-5-242. Waiver of Penalties or Interest Due on Unpaid Taxes