O.C.G.A. 48-16-11 (2010)
48-16-11. Contracts with debt collection agencies or attorneys to collect delinquent taxes, penalties, and interest

The commissioner may, for the purpose of collecting any delinquent taxes due from a taxpayer, contract with any debt collection agency or attorney doing business within or outside this state for the collection of such delinquent taxes, including penalties and interest thereon.