{"data":{"id":"us-ga/o.c.g.a.-48-5-22","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-22","heading":"Failure to have returned for taxation and to collect taxes on property pursuant to Code Section 48-5-21; penalty.","body":"(a) It shall be unlawful for any tax receiver or tax commissioner to fail to:\n(1) Have returned for taxation all property required by law to be returned for taxation pursuant to Code Section 48-5-21; or\n(2) Collect taxes assessed on all property pursuant to Code Section 48-5-21.\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 1 General Provisions"],"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":"4a8d2f953a66a79ca148fa68f448175366e7225933da3dbf6311ffc39b2e28c5","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-21","next":"us-ga/o.c.g.a.-48-5-23"},"notice":"GroundRules: Original legal text. Not legal advice."}