GA Code § 48-5-139 - Failure by Tax Collector or Tax Commissioner to Keep Cashbook; Penalty.

Section 48-5-139 - Failure by Tax Collector or Tax Commissioner to Keep Cashbook; Penalty.Section 48-5-139 - Failure by Tax Collector or Tax Commissioner to Keep Cashbook; Penalty.

Section 48-5-138 - Cashbook to Be Kept by Tax Collectors and Tax Commissioners; Recording Disbursements; Audit.Section 48-5-140 - Accountability of Tax Collectors and Tax Commissioners to County Governing Authority; Effect of Failure to Account; Appointment of Successor.

(a) It shall be unlawful for a tax collector or tax commissioner to fail or refuse to keep a cashbook, as prescribed by this article.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

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