Failure to file return and pay tax, §48-5-513. 482 INDEX PENALTIES —Cont’d Sales and use taxes. Failure to file return or make payment in full, §48-8-66. Taxes. Check or money order tendered in payment not paid when presented, §48-2-32. Failure to file return or pay revenue held in trust for state, §48-2-44. Hotels and other lodging places. Excise tax on rooms, lodging and accommodations. False or fraudulent returns, §48-13-60. Income taxes.
Public utility ad valorem taxation
O.C.G.A. § 48-5-451 — under Title 48.
O.C.G.A. § 48-5-451