---
title: O.C.G.A. § 33-8-12. Waiver of penalties and interest.
collection: code
id: 33-8-12
cite_as: O.C.G.A. § 33-8-12 (2025)
canonical_url: https://georgiacommons.org/code/33-8-12
md_url: https://georgiacommons.org/code/33-8-12.md
text_url: https://georgiacommons.org/code/33-8-12/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t33-ch1-22-(v24)-2020-pdf.pdf?sfvrsn=a873240d_0#page=417
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/33-8.md
previous: https://georgiacommons.org/code/33-8-11.md
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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: INSURANCE / FEES AND TAXES
---

# O.C.G.A. § 33-8-12. Waiver of penalties and interest.

The Commissioner is authorized to waive the collection of any amount due the state as a penalty under provisions of this title providing for fees, premium taxes, or other miscellaneous charges collected by the Commissioner, whenever or to the extent that he may determine 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, regulations, or instructions pertaining thereto. The Commissioner may waive the collection of any interest, in whole or in part, due the state on any unpaid taxes whenever or to the extent that he reasonably determines that the delay in payment of the taxes was attributable to the action or inaction of the department.

## History

Code 1933, § 56-1314, enacted by Ga. L. 1977, p. 1281, § 1; Ga. L. 1984, p. 1284, § 4.