---
title: O.C.G.A. § 48-7-61. Unlawful divulging of confidential information concerning income taxes under Code Section 48-7-60; penalties.
collection: code
id: 48-7-61
cite_as: O.C.G.A. § 48-7-61 (2025)
canonical_url: https://georgiacommons.org/code/48-7-61
md_url: https://georgiacommons.org/code/48-7-61.md
text_url: https://georgiacommons.org/code/48-7-61/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=555
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
previous: https://georgiacommons.org/code/48-7-60.md
next: https://georgiacommons.org/code/48-7-62.md
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 / RETURNS AND FURNISHING OF INFORMATION
---

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

(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.

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

(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.

## 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.