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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 5. AD VALOREM TAXATION OF PROPERTY · Article 2. PROPERTY TAX EXEMPTIONS AND DEFERRAL · Part 2. TAX DEFERRAL FOR THE ELDERLY

48-5-84. Penalties for willfully filing incorrect information.

Active

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

  1. (a)

    The following penalties shall be imposed on any person who willfully files information required under Code Sections 48-5-72, 48-5-72.1, and 48-5-78 which is incorrect:#

    1. (1)

      The person shall pay the total amount of taxes and interest deferred, which amount shall immediately become due;#

    2. (2)

      The person shall be disqualified from filing a homestead tax deferral application for the next three years; and#

    3. (3)

      The person shall pay a penalty of 25 percent of the total amount of taxes and interest deferred.#

  2. (b)

    Any person against whom the penalties prescribed in this Code section have been imposed may appeal the penalties imposed to the county board of equalization within 30 days after the penalties are imposed.#

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

Code 1933, § 91A-2414, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 31; Ga. L. 1988, p. 466, § 2.

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-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, page 552; merge action: carried; file SHA-256 bb15f8d0d693.