GA Code § 48-5-104 - Refusal by Tax Receiver or Tax Commissioner to Receive Returns; Penalty.

Section 48-5-104 - Refusal by Tax Receiver or Tax Commissioner to Receive Returns; Penalty.Section 48-5-104 - Refusal by Tax Receiver or Tax Commissioner to Receive Returns; Penalty.

Section 48-5-102 - Liability of Tax Receivers and Sureties; Action on Tax Receiver’s Bond.Section 48-5-105 - Tax Return Forms Furnished by Commissioner to Tax Receivers and Tax Commissioners.

(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.

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