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O.C.G.A. § 48-5-125

Collection before bond given and oath taken; penalty

Code 1863, § 839; Code 1868, $ 918; Code Laws 1826, Cobb’s 1851 Digest, p. 1026.; 1873, § 916; Code 1882, § 916; Ga

(a) It shall be unlawful for any tax collector or tax commissioner to collect or attempt to collect any tax before he has given and had approved the necessary bond and security and has taken the oaths of office.

(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.