Georgia Code
Article 5 - Contributions and Payments in Lieu of Contributions
§ 34-8-165. Tax and Wage Reports; Penalty for Failure to File; Fraudulent Reports

History. Code 1981, § 34-8-165 , enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 1995, p. 781, § 2; Ga. L. 1997, p. 143, § 34; Ga. L. 2002, p. 1084, § 2.

Structure Georgia Code

Georgia Code

Title 34 - Labor and Industrial Relations

Chapter 8 - Employment Security

Article 5 - Contributions and Payments in Lieu of Contributions

§ 34-8-150. Payment of Contributions by Employers; Deferral of De Minimis Amounts

§ 34-8-151. Rate of Employer Contributions

§ 34-8-152. Standard Rate

§ 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...

§ 34-8-154. Separate Accounts

§ 34-8-155. Benefit Experience; Variations From Standard Rate

§ 34-8-156. State-Wide Reserve Ratio; Reduction in Tax Rate

§ 34-8-157. Regular Benefits Paid to Be Charged Against Experience Rating Account

§ 34-8-158. Financing Benefits Paid Employees of Governmental Entities and Nonprofit Organizations

§ 34-8-159. Specific Provisions for Payments in Lieu of Contributions

§ 34-8-159.1. [Effective Until December 31, 2026] Installment Payments by Nonprofit Organizations for Finance Unemployment Benefits

§ 34-8-160. Surety Bond Required

§ 34-8-161. Group Accounts

§ 34-8-162. Establishment, Administration, and Contents of Cash Deposit Escrow Fund; Deposit in and Withdrawals From Fund

§ 34-8-163. Terminating Liability to Fund

§ 34-8-164. Applications for Adjustment or Refund

§ 34-8-165. Tax and Wage Reports; Penalty for Failure to File; Fraudulent Reports

§ 34-8-166. Interest on Delinquent Contribution Payments; Waiver; Reports

§ 34-8-167. Collection of Delinquent Contribution Payments Generally

§ 34-8-168. Authorized Collection Procedures; Application of Moneys Obtained; Procedure to Contest Execution; Attorney General to Represent Commissioner; Commissioner’s Rights, Authority, and Prerogatives

§ 34-8-169. Commissioner’s Authority to Contract With Outside Entities to Provide Debt Collection Services

§ 34-8-170. Commissioner Authorized to Estimate Contributions Due; Notice of Assessment; Jeopardy Assessment

§ 34-8-171. Injunction Against Employing Individuals if Reports or Payments Due

§ 34-8-172. Surety Bond Required of Employee Leasing Company

§ 34-8-173. Release or Subordination of Property Subject to Lien; Authority to Settle and Compromise Payment of Contributions; Annual Reports

§ 34-8-174. Payment of Contributions in Event of Legal Dissolution or Distribution

§ 34-8-175. Payment of Contributions When Employing Unit Sells or Transfers Business or Stock of Goods

§ 34-8-176. Applicability of Collection, Penalty, and Sanction Provisions to Public Employers

§ 34-8-177. Procedure for Collecting Delinquent Contribution Payments From Public Employers

§ 34-8-178. Voluntary Contributions by Employers