The commissioner may waive, in whole or in part, the collection of any amount due the state as a penalty under this title whenever, or to the extent that, he reasonably determines that the default giving rise to the penalty was due to reasonable cause and not due to gross or willful neglect or disregard of the law or of regulations or instructions pertaining to the law.
History. Code 1933, § 5A-312, enacted by Ga. L. 1980, p. 1573, § 1.
Structure Georgia Code
Chapter 2 - State Administration and Enforcement
§ 3-2-1. Powers and Duties of Commissioner Generally; Delegation of Administrative Duties
§ 3-2-2. Promulgation of Rules and Regulations Generally; Forms
§ 3-2-5. Collection of Taxes Under Title; Issuance of Licenses
§ 3-2-7.1. State-Wide Centralized Application Process; Uniformity; Procedures; Regulation
§ 3-2-9. Requirements as to Reports to Be Made to Commissioner
§ 3-2-10. Disposition of Taxes, Penalties, Interest, and Fees
§ 3-2-12. Waiver of Penalties by Commissioner
§ 3-2-13. Issuance of Refunds or Credits for Taxes Paid
§ 3-2-15. Promulgation of Rules and Regulations Governing Advertising of Distilled Spirits