§ 48-5-200 - Issuance of process against tax receiver, tax collector, or tax commissioner indebted in any way to state
O.C.G.A. 48-5-200 (2010)
48-5-200. Issuance of process against tax receiver, tax collector, or tax commissioner indebted in any way to state
The commissioner may issue execution or other legal process against a tax receiver, tax collector, or tax commissioner when or if the tax receiver, tax collector, or tax commissioner:
(1) Receives commissions which he is not entitled to receive or retain;
(2) Becomes possessed in any other manner of any money belonging to the state; or
(3) Incurs any liability to the state.