Section 48-5-22 - Penalty for failing to have returned for taxation and to collect taxes on property unlawfully exempted

(a) It shall be unlawful for any tax receiver or tax commissioner to fail to: (1) Have returned for taxation all property required by law to be returned for taxation pursuant to Code Section 48-5-21; or(2) Collect taxes assessed on all property pursuant to Code Section 48-5-21.(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.