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

Georgia Statutes

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

Georgia § 48-7-2

Title48

This text of Georgia § 48-7-2 (Unlawful failure to pay tax, file return, keep records, supply information, or exhibit books; penalty) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-7-2 (2026).

Text

(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)Pay the tax;

(2)Make the return;

(3)Keep the records; or (4) When requested to do so by the commissioner:

(A)Supply the information; or (B) Exhibit the books or records.

(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.

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(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) Pay the tax; (2) Make the return; (3) Keep the records; or (4) When requested to do so by the commissioner: (A) Supply the information; or (B) Exhibit the books or records. (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.