us-gu · Through P.L. 38-133 (June 4, 2026)

11 GCA § 24604: Collector: Liability.

Where this section sits in the code

The tax collector is liable for all taxes on property which he fails to collect by reason of his willful failure or inexcusable neglect.

Collected 2026-09-27T03:13:38Z. Source file · JSON