GA Code § 48-5-200 - Issuance of Process Against Tax Receiver, Tax Collector, or Tax Commissioner Indebted in Any Way to State.

The commissioner may issue execution or other legal process against a tax receiver, tax collector, or tax commissioner when or if the tax receiver, tax collector, or tax commissioner:

(1) Receives commissions which he is not entitled to receive or retain;

(2) Becomes possessed in any other manner of any money belonging to the state; or

(3) Incurs any liability to the state.