§ 3-3-4. Purchase of automobile tags with checks; bad checks.

(a)

The tax commissioner of the county is authorized to accept checks from the public in payment for automobile tags.

(b)

The board of commissioners will be responsible for any checks which are returned and are deemed uncollectible.

(c)

The tax commissioner shall collect all returned checks and shall charge a fee of five dollars ($5.00) for all returned checks which are later collected. The fee charged for returned checks shall be paid into the general fund of the county treasury.

(d)

All returned checks which are deemed uncollectible by the tax commissioner after having exhausted the legal remedies available shall be paid for by the county out of the county treasury.

(e)

Upon notice to the board of commissioners that a check is uncollectible, the board of commissioners shall be authorized to issue a notice to the county sheriff and his lawful deputies, and to all sheriffs and lawful deputies of the state, to pick up the tag purchased with the bad check issued and deliver the tag to the tax commissioner.

(Res. No. 79-1, §§ 1—6, 1-2-79)

State law reference

Payment of taxes by check, penalties for bad checks, etc., Official Code of Georgia Annotated § 48-5-146.