GroundRules
O.C.G.A. § 48-5-125: Collection before bond given and oath taken; 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 2 Tax Collectors
(a) It shall be unlawful for any tax collector or tax commissioner to collect or attempt to collect any tax before he has given and had approved the necessary bond and security and has taken the oaths of office.
(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