One Click Case Law for § 48-5-145
O.C.G.A. § 48-5-144 <-- --> O.C.G.A. §48-5-146

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION
PART 2 - TAX COLLECTORS
§ 48-5-145 - Effect of neglect of duty by tax collector or tax commissioner

O.C.G.A. 48-5-145 (2010)
48-5-145. Effect of neglect of duty by tax collector or tax commissioner


If any tax collector or tax commissioner fails or refuses to make payment, if he makes a false return, or if he fails or refuses to file the report as required, it shall be the duty of the commissioner or the county governing authority to report such facts to the Governor. The Governor shall cause a notice of the failure, refusal, or making of a false return to be served on the tax collector or tax commissioner for him to show cause why he should not be removed from office. If the tax collector or tax commissioner fails to make a proper excuse within ten days, it shall be the duty of the Governor to remove the offending official.