---
title: O.C.G.A. § 48-7-4. Unlawful disregard of rules and regulations of commissioner in preparing returns; penalty.
collection: code
id: 48-7-4
cite_as: O.C.G.A. § 48-7-4 (2025)
canonical_url: https://georgiacommons.org/code/48-7-4
md_url: https://georgiacommons.org/code/48-7-4.md
text_url: https://georgiacommons.org/code/48-7-4/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=36
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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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. § 48-7-4. Unlawful disregard of rules and regulations of commissioner in preparing returns; penalty.

(a) It shall be unlawful for any person, with intent to evade the income tax imposed by this chapter, willfully to advise the preparation or presentation of a return with intentional disregard of rules and regulations of the commissioner.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100.00 nor more than $500.00 or imprisoned for not more than six months, or both.

## History

Ga. L. 1931, Ex. Sess., p. 24, § 50; Ga. L. 1931, p. 7, § 85; Code 1933, § 92-9913; Code 1933, § 91A-9932, enacted by Ga. L. 1978, p. 309, § 2.