---
title: O.C.G.A. § 48-13-21. Penalty for failure to pay tax or fee; time; amount; interest and administrative fees; exemption for certain military service.
collection: code
id: 48-13-21
cite_as: O.C.G.A. § 48-13-21 (2025)
canonical_url: https://georgiacommons.org/code/48-13-21
md_url: https://georgiacommons.org/code/48-13-21.md
text_url: https://georgiacommons.org/code/48-13-21/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=176
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/48-13.md
previous: https://georgiacommons.org/code/48-13-20.1.md
next: https://georgiacommons.org/code/48-13-22.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: REVENUE AND TAXATION / SPECIFIC, BUSINESS, AND OCCUPATION TAXES / GENERAL PROVISIONS
---

# O.C.G.A. § 48-13-21. Penalty for failure to pay tax or fee; time; amount; interest and administrative fees; exemption for certain military service.

(a) Except as otherwise provided in subsection (c) of this Code section, should any special, occupation, or sales tax or license fee imposed by this chapter remain due and unpaid for 90 days from the due date of the tax or fee, the person liable for the tax or fee shall be subject to and shall pay a penalty of 10 percent of the tax or fee due.

(b) Except as otherwise provided in subsection (c) of this Code section, local governments are authorized to provide in their ordinances for interest on delinquent occupation taxes, regulatory fees, and administrative fees at a rate not to exceed 1.5 percent per month.

(c) No taxpayer shall be liable for any penalty or interest pursuant to subsections (a) and (b) of this Code section if:

(1) The default giving rise to such penalty or interest resulted from a taxpayer’s military service in the armed forces of the United States in an area designated by the President of the United States by executive order as a combat zone and was not due to gross or willful neglect or disregard of the law or of regulations or instructions issued pursuant to the law; and

(2) The taxpayer provides proof of such military service and makes full payment of taxes due, not including penalties and interest, within 60 days of such taxpayer’s return from such military service.

## History

Ga. L. 1931, Ex. Sess., p. 76, § 6; Code 1933, § 92-2105; Ga. L. 1935, p. 11, § 16; Code 1933, § 91A-6011, enacted by Ga. L. 1978, p. 309, § 2; Code 1981, § 48-13-12; Code 1981, § 48-13-21, as redesignated by Ga. L. 1993, p. 1292, § 9; Ga. L. 1995, p. 419, § 1; Ga. L. 2018, p. 317, § 1/HB 840.