Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-10-18

O.C.G.A. § 48-5-139: Failure by tax collector or tax commissioner to keep cashbook; 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 a tax collector or tax commissioner to fail or refuse to keep a cashbook, as prescribed by this article.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

Collected 2026-09-17T19:00:02Z. Source file · JSON

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