---
title: O.C.G.A. § 48-7-5. Evasion of income tax, penalty, interest, or other amount in excess of $3,000.00.
collection: code
id: 48-7-5
cite_as: O.C.G.A. § 48-7-5 (2025)
canonical_url: https://georgiacommons.org/code/48-7-5
md_url: https://georgiacommons.org/code/48-7-5.md
text_url: https://georgiacommons.org/code/48-7-5/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=37
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. § 48-7-5. Evasion of income tax, penalty, interest, or other amount in excess of $3,000.00.

Any person who willfully evades or defeats or willfully attempts to evade or defeat, in any manner, any income tax, penalty, interest, or other amount in excess of $3,000.00 imposed under this chapter, including but not limited to failure to file a return or report, shall, in addition to any other criminal or civil penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000.00 in the case of an individual or not more than $500,000.00 in the case of a corporation or imprisoned not less than one nor more than five years, or both. Conduct proscribed by this Code section shall be subject to punishment under this Code section notwithstanding the applicability to such conduct of any other provision of law.

## History

Code 1981, § 48-7-5, enacted by Ga. L. 1987, p. 444, § 1.