{"data":{"id":"us-ga/o.c.g.a.-48-5-124","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-124","heading":"Liability of tax collectors, tax commissioners, and sureties; action on bond.","body":"(a) Tax collectors, tax commissioners, and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law and for all losses, damages, or expenses the state may sustain by reason of their conduct.\n(b) An action may be brought on a tax collector’s or tax commissioner’s bond only when some emergency makes the action necessary.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 3 County Tax Officials and Administration","PART 2 Tax Collectors"],"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":"afb576001cd6cc045c1edc90320c3cb719a2406408533657f218a5aa996ebef5","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-123","next":"us-ga/o.c.g.a.-48-5-125"},"notice":"GroundRules: Original legal text. Not legal advice."}