Liability of tax collectors, tax commissioners, and sureties; action on bond
1910, § 1239; Code 1933, § 92-4810; Code Orig
(a) Tax collectors, tax commissioners, and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law and for all losses, damages, or expenses the state may sustain by reason of their conduct.
(b) An action may be brought on a tax collector’s or tax commissioner’s bond only when some emergency makes the action necessary.
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.