§ 48-5-104. Refusal by tax receiver or tax commissioner to receive returns; penalty

GA Code § 48-5-104 (2018) (N/A)
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(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.