{"data":{"id":"us-ga/o.c.g.a.-48-5-139","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-139","heading":"Failure by tax collector or tax commissioner to keep cashbook; penalty.","body":"(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.\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":"2b727fdc85ed1c7f0df584bb15ca3a313ff643b5348c7c03cbb49579b9181389","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-138","next":"us-ga/o.c.g.a.-48-5-140"},"notice":"GroundRules: Original legal text. Not legal advice."}