{"data":{"id":"us-ga/o.c.g.a.-48-5-159","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-159","heading":"False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty.","body":"(a) It shall be unlawful for any tax collector or tax commissioner to make out a false return or report of the amount of taxes collected which is required to be reported by this article.\n(b) Any person who violates subsection (a) of this Code section commits the offense of false swearing.","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":"008839a5b0d9617288d57ced61b546de23dcab766d1e9fd9a6a7998058745659","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-158","next":"us-ga/o.c.g.a.-48-5-160"},"notice":"GroundRules: Original legal text. Not legal advice."}