GA Code § 48-5-159 - False Reports of Taxes Collected by Tax Collector or Tax Commissioner Pursuant to This Article; Penalty.

Section 48-5-159 - False Reports of Taxes Collected by Tax Collector or Tax Commissioner Pursuant to This Article; Penalty.Section 48-5-159 - False Reports of Taxes Collected by Tax Collector or Tax Commissioner Pursuant to This Article; Penalty.

Section 48-5-158 - Nonliability of Tax Collector, Tax Commissioner, and Surety for Failure to Collect Taxes.Section 48-5-160 - [reserved] Duty of Tax Collectors and Tax Commissioners to Keep Stub Book of Tax Receipts.

(a) It shall be unlawful for any tax collector or tax commissioner to make out a false return or report of the amount of taxes collected which is required to be reported by this article.

(b) Any person who violates subsection (a) of this Code section commits the offense of false swearing.

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