Title 48, Chapter 5, Section 143
(a) Except as provided by subsection (b) of this Code section, the
tax collector or tax commissioner of each county shall pay over to
the commissioner at least once a month all state taxes which he has
collected. Each monthly payment shall be made on or before the
fifteenth day of each calendar month.
(b) A tax collector or tax commissioner may pay over state taxes
which he has collected on a more frequent basis than once a month
when he so desires.