Refusal by tax receiver or tax commissioner to receive returns; penalty
1895, § 274; Penal Code 1910, § 277; Orig
(a) It shall be unlawful for any tax receiver or tax commissioner to refuse to receive any return of taxes when the return is properly tendered in the presence of a witness and within the time required by law.
(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.