Exhibit 31.2

CERTIFICATION
BY CHIEF FINANCIAL OFFICER PURSUANT TORULE
13a  14(a) / 15(d)  14 (a)

I, Frank N.
Eubanks, the Chief Financial Officer of Community Banks of Georgia, Inc. (the "Small
Business Issuer"), certify that:

|1. |  | I
have reviewed this quarterly report on Form 10-QSB of Community Banks of Georgia, Inc.;
|-- |  | -----------------------------------------------------------------------------------------



|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;
|-- |  | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|3. |  | Based
on my knowledge, the consolidated 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;
|-- |  | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|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:
|-- |  | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|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;
|-- |  | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|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
|-- |  | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|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
|-- |  | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|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):
|-- |  | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|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
|-- |  | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|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.
|-- |  | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



Date:    November
12, 2004

/s/ Frank N. EubanksFrank N.
Eubanks
Chief Financial Officer