Georgia § 48-5-22 Penalty for failing to have returned for taxation and to collect taxes on property unlawfully exempted

Georgia Statutes

§ 48-5-22 — Penalty for failing to have returned for taxation and to collect taxes on property unlawfully exempted

Georgia § 48-5-22

Title48

This text of Georgia § 48-5-22 (Penalty for failing to have returned for taxation and to collect taxes on property unlawfully exempted) 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. § 48-5-22 (2026).

Text

(a)It shall be unlawful for any tax receiver or tax commissioner to fail to:

(1)Have returned for taxation all property required by law to be returned for taxation pursuant to Code Section 48-5-21 ; or (2) Collect taxes assessed on all property pursuant to Code Section 48-5-21 .

(b)Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

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