---
title: O.C.G.A. § 48-7-2. Unlawful failure to pay tax, file return, keep records, supply information, or exhibit books; penalty.
collection: code
id: 48-7-2
cite_as: O.C.G.A. § 48-7-2 (2025)
canonical_url: https://georgiacommons.org/code/48-7-2
md_url: https://georgiacommons.org/code/48-7-2.md
text_url: https://georgiacommons.org/code/48-7-2/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=35
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/48-7.md
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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 / INCOME TAXES / GENERAL PROVISIONS
---

# O.C.G.A. § 48-7-2. Unlawful failure to pay tax, file return, keep records, supply information, or exhibit books; penalty.

(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) Pay the tax;

(2) Make the return;

(3) Keep the records; or

(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.

## 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.