Georgia Code
Article 5 - Contributions and Payments in Lieu of Contributions
§ 34-8-153. Liability of Succeeding Employer; Computation of Rate of Contributions; Transfers Between Employers With Substantially Common Ownership, Management, or Control; Transfers Made for the Purpose of Obtaining a Lower Rate of Contribution; Pen...

then a penalty rate of contributions of 2 percent of taxable wages shall be imposed for such year;
Tax liability under Chapter 7 of Title 48 shall not be affected by the definitions of “trade, business, or assets” and “trade or business” in this Code section.
(A) If the person is an employer, then such employer shall be assigned the highest rate assignable under this chapter for the rate year during which such violation or attempted violation occurred and the three rate years immediately following that rate year; provided, however, that if:
(ii) If the amount of increase in the rate of contributions for such person would be less than 2 percent for such year,
(B) If the person is not an employer, such person shall be subject to a civil monetary penalty of not more than $5,000.00 per violation. Any such fine collected shall be deposited in the penalty and interest account established under Code Section 34-8-92.
(2) For the purposes of this subsection, the term “knowingly” means having actual knowledge of or acting with deliberate ignorance or reckless disregard for the prohibited act or omission.
(3) For the purposes of this subsection, the term “violates or attempts to violate” includes, but is not limited to, intent to evade, misrepresentation, and willful nondisclosure.
(4) For the purposes of this subsection, the term “person” shall have the meaning given such term by Section 7701(a)(1) of the Internal Revenue Code of 1986, as amended.
(5) In addition to the penalty imposed by paragraph (1) of this subsection, any violation of this Code section may be prosecuted as a felony under Code Section 16-10-20.
(6) The Commissioner shall establish procedures to identify the occurrence of any transfer or acquisition of a business that violates any provision of this Code section.
History. Code 1981, § 34-8-153 , enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 1995, p. 373, § 2; Ga. L. 1997, p. 888, § 1; Ga. L. 2005, p. 1200, § 3/HB 520; Ga. L. 2006, p. 72, § 34/SB 465; Ga. L. 2008, p. 324, § 34/SB 455; Ga. L. 2017, p. 774, § 34/HB 323.
The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, substituted “provision of this chapter” for “provision in this chapter” in subsection (g).
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2005, a colon was substituted for a period at the end of paragraph (h)(1) and “monetary” was substituted for “money” in subparagraph (h)(1)(B).
Law reviews.
For note discussing administrative records and reports of public employment agencies with emphasis on the critical role of the employer, and advocating a qualified, rather than absolute privilege placed on confidential employer reports, see 11 Mercer L. Rev. 345 (1960).
For annual survey of labor and employment law, see 57 Mercer L. Rev. 251 (2005).