{"data":{"id":"us-ga/o.c.g.a.-48-5-152","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-152","heading":"Effect of failure to collect interest and make reports and settlements; penalty.","body":"The failure or refusal of any tax collector or tax commissioner to carry out any of the provisions contained in Code Section 48-5-148, 48-5-150, 48-5-151, or 48-5-153 shall constitute malpractice in office. A conviction for such malpractice shall subject the offender to removal from office.","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":"ccf03540215ad701c6dcc1019874687fe66054a17e4158a7fcc1154343f7c364","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-151","next":"us-ga/o.c.g.a.-48-5-153"},"notice":"GroundRules: Original legal text. Not legal advice."}