Section 48-2-34 - Failure to give official receipt for payment of taxes or license fees; penalty(a) Except as otherwise specifically authorized by law, it shall be unlawful for any person to receive payment of taxes or license fees without giving an official receipt as required in subsection (b) of Code Section 48-2-33.(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.