§ 48-8-56. Period of delinquency of unpaid taxes; issuance of fi. fa. for collection

GA Code § 48-8-56 (2018) (N/A)
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The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid. The commissioner may, and, when any tax becomes delinquent under this article, shall, issue a fi. fa. for the collection of the tax, interest, and penalty from each delinquent taxpayer, provided that the commissioner may transmit such a fi. fa. electronically.