Title 48, Chapter 5, Section 126
(a) No tax collector or tax commissioner shall collect any county taxes until the bond required by Code Section 48-5-122 is given. If a tax collector or tax commissioner fails to give a bond or fails to give a bond satisfactory to the governing authority of the county, the governing authority may appoint some competent person to collect the county taxes.
(b) When an appointment is made as provided in subsection (a) of
this Code section, the person appointed shall give the same bond as
is required of a tax collector or tax commissioner. The appointee
shall take an oath faithfully to collect and pay over the county
taxes and in all respects shall have the same privileges, discharge
the same duties, and incur the same penalties as the tax collector
or tax commissioner would in collecting the county taxes.