Georgia § 48-7-61 Unlawful divulging of confidential information concerning income taxes under Code Section 48-7-60; penalties

Georgia Statutes

§ 48-7-61 — Unlawful divulging of confidential information concerning income taxes under Code Section 48-7-60; penalties

Georgia § 48-7-61

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This text of Georgia § 48-7-61 (Unlawful divulging of confidential information concerning income taxes under Code Section 48-7-60; penalties) 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. § 48-7-61 (2026).

Text

(a)It shall be unlawful for any person to violate any provision of Code Section 48-7-60 when the violation involves the divulging of information concerning income taxes.

(b)Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

(c)In addition to the penalty provided in subsection (b) of this Code section, if the offender is an officer or employee of the state, he shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years after his dismissal.

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(a) It shall be unlawful for any person to violate any provision of Code Section 48-7-60 when the violation involves the divulging of information concerning income taxes. (b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor. (c) In addition to the penalty provided in subsection (b) of this Code section, if the offender is an officer or employee of the state, he shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years after his dismissal.