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**Exhibit      31.2**

**CERTIFICATION      BY CHIEF FINANCIAL OFFICER PURSUANT TO **

**RULE      13a - 14(a) / 15d - 14 (a)**

| 1. | I                have reviewed this quarterly* *report                on Form* *10-QSB* *of                Community                Banks of Georgia, Inc.; |
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| 2. | Based                on my knowledge, this report does not contain any untrue statement                of a                material fact or omit to state a material fact necessary to make                the                statements made, in light of the circumstances under which such statements                were made, not misleading with respect to the period covered by this                report; |
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| 3. | Based                on my knowledge, the financial statements, and other financial information                included in this report, fairly present in all material respects                the                financial condition, results of operations and cash flows of the                small                business issuer as of, and for, the periods presented in this                report; |
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| 4. | The                small                business issuer’s other                certifying officer and I are responsible for establishing and maintaining                disclosure controls and procedures (as defined in Exchange Act Rules                13a-15(e) and 15d-15(e)) for the small business issuers and                have: |
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|   | a) | Designed                such disclosure controls and procedures, or                caused such disclosure controls and procedures to be designed under                our                supervision,                to ensure that material information relating to the small business                issuer                is made known to us by others within those entities, particularly                during                the period in which this report is being                prepared; |
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|   | b) | Evaluated                the effectiveness of the small business issuer’s disclosure controls and                procedures and presented in this report our conclusions about the                effectiveness of the disclosure controls and procedures, as of the                end of                the period covered by this report based on such evaluation;                and |
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|   | c) | Disclosed                in this report any change in the small business issuer’s internal control                over financial reporting that occurred during the small business                issuer’s                most recent fiscal quarter that has materially affected, or is reasonably                likely to materially affect, the small                business issuer’s internal                control over financial reporting;                and |
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| 5. | The                small business issuer’s other certifying officer and I have disclosed,                based on our most recent evaluation of internal control over financial                reporting, to the small business issuer’s auditors and the audit committee                of the small business issuer’s board of directors (or persons performing                the equivalent functions): |
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|   | a) | All                significant deficiencies and material weaknesses in the design or                operation of internal control over financial reporting which are                reasonably likely to adversely affect the small business issuer’s ability                to record, process, summarize and report financial information;                and |
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| b)   | Any              fraud, whether or not material, that involves management or other              employees who have a significant role in the small business issuer’s              internal control over financial              reporting. |
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