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Georgia Code Title 48. Revenue and Taxation § 48-11-26

Current as of March 28, 2024 | Updated by FindLaw Staff

(a) With respect to this chapter, it shall be unlawful for any person, with the intent to defraud the state or evade the payment of any tax, penalty, or interest or any part of a payment when due, to:

(1) Willfully fail or refuse to file any report or statement required to be filed pursuant to this chapter or by the commissioner's rules and regulations; or

(2) Aid or abet another in the filing with the commissioner of any false or fraudulent report or statement.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be subject to a fine of not more than $1,000.00 for each separate offense.

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Cite this article: FindLaw.com - Georgia Code Title 48. Revenue and Taxation § 48-11-26 - last updated March 28, 2024 | https://codes.findlaw.com/ga/title-48-revenue-and-taxation/ga-code-sect-48-11-26/

Read this complete Georgia Code Title 48. Revenue and Taxation § 48-11-26 on Westlaw. Westlaw subscription required.

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