---
title: O.C.G.A. § 48-7-105. Statements of wages paid and taxes withheld to employees; time; penalties; enforcement.
collection: code
id: 48-7-105
cite_as: O.C.G.A. § 48-7-105 (2025)
canonical_url: https://georgiacommons.org/code/48-7-105
md_url: https://georgiacommons.org/code/48-7-105.md
text_url: https://georgiacommons.org/code/48-7-105/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=586
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 / INCOME TAXES / CURRENT INCOME TAX PAYMENT
---

# O.C.G.A. § 48-7-105. Statements of wages paid and taxes withheld to employees; time; penalties; enforcement.

(a) Not later than January 31 in each year, each person required to withhold taxes as provided in this article shall furnish each employee for whom taxes have been withheld or to whom remuneration has been paid during the preceding calendar year a statement of wages paid and taxes withheld during the preceding calendar year. This subsection shall also apply with respect to Form 1099s.

(b) If a statement required by subsection (a) of this Code section is not furnished to an employee by such date, the person required to furnish such statement shall be assessed a late penalty in the amount of:

(1) Ten dollars per statement furnished up to 30 calendar days after the date such statement is due, provided that the total amount imposed on a person pursuant to this paragraph shall not exceed $50,000.00;

(2) Twenty dollars per statement furnished at least 31 calendar days, but not more than 210 calendar days after the date such statement is due, provided that the total amount imposed on a person pursuant to this paragraph shall not exceed $100,000.00; or

(3) Fifty dollars per statement furnished 211 calendar days or more after such statement is due, provided that the total amount imposed on a person pursuant to this paragraph shall not exceed $200,000.00.

(c) The commissioner may establish other dates when a person shall be required to furnish to each employee for whom taxes have been withheld or to whom remuneration has been paid during a prescribed period a statement of wages paid and taxes withheld during such prescribed period.

(d) The commissioner shall provide by rule for the enforcement and implementation of this Code section.

## History

Ga. L. 1960, p. 7, § 7; Code 1933, § 91A3906, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 75; Ga. L. 2016, p. 1, § 4/HB 742; Ga. L. 2019, p. 902, § 2/SB 183.

## Editor's Notes

Ga. L. 2019, p. 902, § 4/SB 183, provides, in part, that the amendment to this Code section shall be applicable to all tax years beginning on or after January 1, 2019.