Georgia § 48-5-162 Penalties for violations of subsection

Georgia Statutes

§ 48-5-162 — Penalties for violations of subsection

Georgia § 48-5-162

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This text of Georgia § 48-5-162 (Penalties for violations of subsection) 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. § 48-5-162 (2026).

Text

For a violation of any of the provisions of subsection (a) of Code Section 48-5-161 , the tax collector or tax commissioner so violating shall forfeit all or such part of his commissions as the grand jury of the county shall recommend. If the tax collector or tax commissioner fails to pay over the penalty imposed, it shall be enforced against the tax collector or tax commissioner and his sureties by the commissioner as provided by law for defaulting tax collectors, and a 20 percent penalty of the amount of the penalty set by the grand jury shall be added to such penalty.

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For a violation of any of the provisions of subsection (a) of Code Section 48-5-161 , the tax collector or tax commissioner so violating shall forfeit all or such part of his commissions as the grand jury of the county shall recommend. If the tax collector or tax commissioner fails to pay over the penalty imposed, it shall be enforced against the tax collector or tax commissioner and his sureties by the commissioner as provided by law for defaulting tax collectors, and a 20 percent penalty of the amount of the penalty set by the grand jury shall be added to such penalty.