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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 7. INCOME TAXES · Article 3. RETURNS AND FURNISHING OF INFORMATION

48-7-61. Unlawful divulging of confidential information concerning income taxes under Code Section 48-7-60; penalties.

Active

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

  1. (a)

    It shall be unlawful for any person to violate any provision of Code Section 48-7-60 when the violation involves the divulging of information concerning income taxes.#

  2. (b)

    Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.#

  3. (c)

    In addition to the penalty provided in subsection (b) of this Code section, if the offender is an officer or employee of the state, he shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years after his dismissal.#

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

Ga. L. 1931, Ex. Sess., p. 24, § 51; Code 1933, § 92-9914; Code 1933, § 91A-9932.1, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 112.

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 555; merge action: carried; file SHA-256 94ae5e1b204a.

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O.C.G.A. § 48-7-61. Unlawful divulging of confidential information concerning income taxes under Code Section 48-7-60; penalties. | Georgia Commons