{"data":{"id":"us-ga/o.c.g.a.-48-5-125","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-125","heading":"Collection before bond given and oath taken; penalty.","body":"(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.\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 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":"fa1de1509da4c9a9c7c01c46aea49bb29c0295aef755959d6eb634ad90b587cc","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-124","next":"us-ga/o.c.g.a.-48-5-126"},"notice":"GroundRules: Original legal text. Not legal advice."}