Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY > ARTICLE 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION > PART 2 - TAX COLLECTORS > § 48-5-139 - Failure by tax collector or tax commissioner to keep cashbook; penalty

§ 48-5-139 - Failure by tax collector or tax commissioner to keep cashbook; penalty

O.C.G.A. 48-5-139 (2010)
48-5-139. Failure by tax collector or tax commissioner to keep cashbook; penalty


(a) It shall be unlawful for a tax collector or tax commissioner to fail or refuse to keep a cashbook, as prescribed by this article.

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