GA Code § 48-5-152 - Effect of Failure to Collect Interest and Make Reports and Settlements; Penalty.

Section 48-5-152 - Effect of Failure to Collect Interest and Make Reports and Settlements; Penalty.Section 48-5-152 - Effect of Failure to Collect Interest and Make Reports and Settlements; Penalty.

Section 48-5-151 - Interest Payments by Tax Collectors and Tax Commissioners.Section 48-5-153 - Reports of Unpaid Taxes by Tax Collector and Tax Commissioner to Commissioner and County Governing Authority; Final Settlement Period.

The failure or refusal of any tax collector or tax commissioner to carry out any of the provisions contained in Code Section 48-5-148, 48-5-150, 48-5-151, or 48-5-153 shall constitute malpractice in office. A conviction for such malpractice shall subject the offender to removal from office.

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