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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 11. TAXES ON TOBACCO AND VAPING PRODUCTS

48-11-26. Failure to file report or filing false report required by chapter; penalty.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. (a)

    With respect to this chapter, it shall be unlawful for any person, with the intent to defraud the state or evade the payment of any tax, penalty, or interest or any part of a payment when due, to:#

    1. (1)

      Willfully fail or refuse to file any report or statement required to be filed pursuant to this chapter or by the commissioner’s rules and regulations; or#

    2. (2)

      Aid or abet another in the filing with the commissioner of any false or fraudulent report or statement.#

  2. (b)

    Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be subject to a fine of not more than $1,000.00 for each separate offense.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1955, p. 268, § 23; Code 1933, § 91A-9922, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2012, p. 831, § 11/HB 1071; Ga. L. 2020, p. 257, § 2/SB 375.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch9-18-(v37a)-2024-pdf.pdf, Volume V37A, 2024 edition, page 133; merge action: carried; file SHA-256 7933c78e4182.