{"data":{"id":"us-ga/o.c.g.a.-48-5-104","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-104","heading":"Refusal by tax receiver or tax commissioner to receive returns; penalty.","body":"(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.\n(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 3 County Tax Officials and Administration","PART 1 Tax Receivers"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"7eeecbe95f81f409f52cc71429ac7092eb44a91faa5c5d1e468f45e0f0d25b60","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-103","next":"us-ga/o.c.g.a.-48-5-105"},"notice":"GroundRules: Original legal text. Not legal advice."}