---
title: O.C.G.A. § 3-2-12. Waiver of penalties by commissioner.
collection: code
id: 3-2-12
cite_as: O.C.G.A. § 3-2-12 (2025)
canonical_url: https://georgiacommons.org/code/3-2-12
md_url: https://georgiacommons.org/code/3-2-12.md
text_url: https://georgiacommons.org/code/3-2-12/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t1-t2-t3-(v3)-2019-pdf.pdf?sfvrsn=6ea3b7a1_0#page=663
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/3-2.md
previous: https://georgiacommons.org/code/3-2-11.md
next: https://georgiacommons.org/code/3-2-13.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: ALCOHOLIC BEVERAGES / STATE ADMINISTRATION AND ENFORCEMENT / ADMINISTRATION
---

# O.C.G.A. § 3-2-12. Waiver of penalties by commissioner.

The commissioner may waive, in whole or in part, the collection of any amount due the state as a penalty under this title whenever, or to the extent that, he reasonably determines that the default giving rise to the penalty was due to reasonable cause and not due to gross or willful neglect or disregard of the law or of regulations or instructions pertaining to the law.

## History

Code 1933, § 5A-312, enacted by Ga. L. 1980, p. 1573, § 1.