Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 7. INCOME TAXES · Article 1. GENERAL PROVISIONS

48-7-2. Unlawful failure to pay tax, file return, keep records, supply information, or exhibit books; penalty.

Active

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

(a)
It shall be unlawful for any person who is required under this chapter to pay any tax, make any return, keep any records, supply any information, or exhibit any books or records for the purpose of computation, assessment, or collection of any tax imposed by this chapter to fail to:#
1. (1)
  Pay the tax;#
2. (2)
  Make the return;#
3. (3)
  Keep the records; or#
4. (4)
  When requested to do so by the commissioner:#
  (A)
  Supply the information; or#
  (B)
  Exhibit the books or records.#
(b)
In addition to other penalties provided by law, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.#

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, § 92-3217, enacted by Ga. L. 1937, p. 109, § 17; Code 1933, § 91A9930, enacted by Ga. L. 1978, p. 309, § 2.

Administrative rules and regulations

Electronic Record Keeping and Retention, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Administrative Unit, Organization, Rule 560-1-1-.19.

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-ch7-8-(v37)-2024-pdf.pdf, Volume V37, 2024 edition, page 35; merge action: carried; file SHA-256 94ae5e1b204a.

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