---
title: O.C.G.A. § 48-2-52. Personal liability of corporate officer or employee for tax delinquency.
collection: code
id: 48-2-52
cite_as: O.C.G.A. § 48-2-52 (2025)
canonical_url: https://georgiacommons.org/code/48-2-52
md_url: https://georgiacommons.org/code/48-2-52.md
text_url: https://georgiacommons.org/code/48-2-52/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=116
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.
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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 / STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT / ADMINISTRATION
---

# O.C.G.A. § 48-2-52. Personal liability of corporate officer or employee for tax delinquency.

(a) Any officer or employee of any corporation, any member, manager, or employee of any limited liability company, or any partner or employee of any limited liability partnership who has control or supervision of collecting from purchasers or others amounts required under this title or of collecting from employees any taxes required under this title, and of accounting for and paying over the amounts or taxes to the commissioner, and who willfully fails to collect the amounts or taxes or truthfully to account for and pay over the amounts or taxes to the commissioner, or who willfully attempts to evade or defeat any obligation imposed under this title, shall be personally liable for an amount equal to the amount evaded, not collected, not accounted for, or not paid over.

(b) The liability imposed by this Code section shall be paid upon notice and demand by the commissioner or his delegate and shall be assessed and collected in the same manner as the tax in connection with which the act or failure to act under this Code section occurs or has occurred.

## History

Ga. L. 1960, p. 210, §§ 1, 2; Code 1933, § 91A-251, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 6; Ga. L. 2001, p. 984, § 1.

## Law Reviews

For note on the 2001 amendment to this Code section, see 18 Ga. St. U. L. Rev. 294 (2001).

For article, “2014 Georgia Corporation and Business Organization Case Law Developments,” see 20 Ga. St. B. J. 26 (April 2015).