Georgia § 48-5-135 Effect of collection or attempted collection of taxes before filing digest with commissioner

Georgia Statutes

§ 48-5-135 — Effect of collection or attempted collection of taxes before filing digest with commissioner

Georgia § 48-5-135

Title48

This text of Georgia § 48-5-135 (Effect of collection or attempted collection of taxes before filing digest with commissioner) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-5-135 (2026).

Text

If any tax collector or tax commissioner collects or attempts to collect any taxes before the tax receiver has completed and transmitted his digest to the commissioner, unless specially so ordered by the commissioner or allowed by special enactment, he shall forfeit to the state double the amount collected or attempted to be collected. Each forfeiture shall be collected by execution issued by the commissioner.

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If any tax collector or tax commissioner collects or attempts to collect any taxes before the tax receiver has completed and transmitted his digest to the commissioner, unless specially so ordered by the commissioner or allowed by special enactment, he shall forfeit to the state double the amount collected or attempted to be collected. Each forfeiture shall be collected by execution issued by the commissioner.