One Click Case Law for § 48-5-205
O.C.G.A. § 48-5-204 <-- --> O.C.G.A. §48-5-206

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION
PART 4 - DELINQUENT TAX OFFICIALS
§ 48-5-205 - Penalties for incomplete or improper digests

O.C.G.A. 48-5-205 (2010)
48-5-205. Penalties for incomplete or improper digests


(a) If a tax receiver or tax commissioner fails to have his digest completed and deposited by August 1 in each year, unless excused by provisions of law or by the commissioner, he shall forfeit one-tenth of his commissions for each week's delay. If the delay extends beyond 30 days he shall forfeit one-half of his commissions. If the delay extends beyond the time when the Governor and commissioner fix the rate percentage, he shall forfeit all his commissions.

(b) If a tax receiver or tax commissioner fails to make out his digest in the manner prescribed by law or fails to comply with the directions given him by the commissioner in making out his digest, he shall forfeit one-half his commissions.

(c) If the digest is made out so badly as not to fulfill the purpose of the tax laws, the tax receiver or tax commissioner shall forfeit all his commissions and shall be removed from office by the governing authority of the county upon the request of the commissioner.