GroundRules
O.C.G.A. § 48-5-104: Refusal by tax receiver or tax commissioner to receive returns; penalty.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 5 Ad Valorem Taxation of Property
- Article 3 County Tax Officials and Administration
- PART 1 Tax Receivers
(a) It shall be unlawful for any tax receiver or tax commissioner to refuse to receive any return of taxes when the return is properly tendered in the presence of a witness and within the time required by law.
(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
Collected 2026-09-17T19:34:57Z. Source file · JSON