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Georgia Commons

Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 7. INCOME TAXES · Artículo 1. GENERAL PROVISIONS

48-7-2. Unlawful failure to pay tax, file return, keep records, supply information, or exhibit books; penalty.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

  1. (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. (1)

      Pay the tax;#

    2. (2)

      Make the return;#

    3. (3)

      Keep the records; or#

    4. (4)

      When requested to do so by the commissioner:#

      1. (A)

        Supply the information; or#

      2. (B)

        Exhibit the books or records.#

  2. (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.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

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.

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t48-ch7-8-(v37)-2024-pdf.pdf, Volumen V37, edición 2024, página 35; acción de fusión: carried; SHA-256 del archivo 94ae5e1b204a.