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 > § 48-5-152 - Effect of failure to collect interest and make reports and settlements; penalty

§ 48-5-152 - Effect of failure to collect interest and make reports and settlements; penalty

O.C.G.A. 48-5-152 (2010)
48-5-152. Effect of failure to collect interest and make reports and settlements; penalty


The failure or refusal of any tax collector or tax commissioner to carry out any of the provisions contained in Code Section 48-5-148, 48-5-150, 48-5-151, or 48-5-153 shall constitute malpractice in office. A conviction for such malpractice shall subject the offender to removal from office.