™Your Policy Risk Impact Agent
19 chapters · 1,201 sections in this title.
O.C.G.A. § 48-16-1 Legislative findings, declarations, and intent
1.1K chars
The General Assembly finds and declares that a public purpose is served by the waiver of tax penalties and criminal prosecution in return for the immediate reporting and payment of previously underreported, unreported, or unpaid tax liabilities. The General Assembly further finds a…
O.C.G.A. § 48-16-10 Imposition of cost of collection fee after amnesty period expires
2.0K chars
(a) In addition to all other penalties provided under this chapter or any other law, the commissioner may by regulation impose after the expiration of the tax amnesty period a cost of collection fee of 20 percent of any deficiency assessed for any taxable period ending or transact…
O.C.G.A. § 48-16-11 Contracts with debt collection agencies or attorneys to collect delinquent taxes, penalties, and interest
0.3K chars
The commissioner may, for the purpose of collecting any delinquent taxes due from a taxpayer, contract with any debt collection agency or attorney doing business within or outside this state for the collection of such delinquent taxes, including penalties and interest thereon. Hi…
O.C.G.A. § 48-16-12 Willful failure to make return; false returns; willful failure to pay taxes; failure to obey a subpoena or order
1.5K chars
(a) As used in this Code section, the term “return” means and includes any return, declaration, or form prescribed by the commissioner with respect to the taxes covered by the amnesty program. (b) In addition to all other penalties provided under this chapter and any other law, a…