Georgia § 48-7-4 Unlawful disregard of rules and regulations of commissioner in preparing returns; penalty

Georgia Statutes

§ 48-7-4 — Unlawful disregard of rules and regulations of commissioner in preparing returns; penalty

Georgia § 48-7-4

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This text of Georgia § 48-7-4 (Unlawful disregard of rules and regulations of commissioner in preparing returns; 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. § 48-7-4 (2026).

Text

(a)It shall be unlawful for any person, with intent to evade the income tax imposed by this chapter, willfully to advise the preparation or presentation of a return with intentional disregard of rules and regulations of the commissioner.

(b)Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100.00 nor more than $500.00 or imprisoned for not more than six months, or both.

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(a) It shall be unlawful for any person, with intent to evade the income tax imposed by this chapter, willfully to advise the preparation or presentation of a return with intentional disregard of rules and regulations of the commissioner. (b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100.00 nor more than $500.00 or imprisoned for not more than six months, or both.