History. Ga. L. 1952, p. 238, § 7; Ga. L. 1953, Nov.-Dec. Sess., p. 332, § 2; Ga. L. 1964, p. 202, § 1; Ga. L. 1966, p. 222, § 1; Ga. L. 1981, p. 857, § 1; Ga. L. 1982, p. 3, § 47; Ga. L. 1982, p. 1273, §§ 1, 3; Ga. L. 1998, p. 158, § 3; Ga. L. 2008, p. 722, § 1/SB 460; Ga. L. 2009, p. 824, § 1/HB 487.
The 2008 amendment, effective July 1, 2008, in subsection (b), in the first sentence, substituted “payment required” for “payments required” near the beginning, and substituted “remains unpaid 60 days from the date such payment is due” for “shall remain unpaid 90 days from the date such payment shall be due” near the middle, and, in the second sentence, substituted “shall remit the late charge with such delinquent payment” for “must remit with such delinquent payments the late charges as provided for herein” at the end; and added subsection (c).
The 2009 amendment, effective May 5, 2009, added the proviso at the end of the second sentence of subsection (a).