Georgia Code
Article 2 - Administration
§ 48-2-42. Nature of Penalties

All penalties imposed by law are part of the tax and are to be collected as such. The proceedings to collect the original tax, the tax constituted from penalties imposed, and the interest shall all be conducted in the same manner. Any provision of law for criminal prosecution shall not operate under the tax laws of this state to relieve any taxpayer of any tax, penalty, or interest imposed by law.
History. Ga. L. 1937-38, Ex. Sess., p. 77, § 37; Code 1933, § 91A-237, enacted by Ga. L. 1978, p. 309, § 2.

Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 2 - State Administrative Organization, Administration, and Enforcement

Article 2 - Administration

§ 48-2-30. Remittances

§ 48-2-31. Currency in Which Taxes to Be Paid

§ 48-2-32. Forms of Payment

§ 48-2-33. Receipts for Taxes

§ 48-2-34. Failure to Give Official Receipt for Payment of Taxes or License Fees; Penalty

§ 48-2-35. Refunds

§ 48-2-35.1. Refund of Sales and Use Taxes; Expedited Refunds

§ 48-2-36. Extension of Time for Returns

§ 48-2-37. Preparation of Delinquent Returns

§ 48-2-38. Due Date; Interest on Deferred Taxes

§ 48-2-39. When Date for Payment or Filing on Holiday

§ 48-2-40. Rate of Interest on Past Due Taxes

§ 48-2-41. Authority to Waive Interest on Unpaid Taxes

§ 48-2-42. Nature of Penalties

§ 48-2-43. Authority to Waive Penalties

§ 48-2-44. Penalty and Interest on Failure to File Return or Pay Revenue Held in Trust for State; Penalty and Interest on Willful Failure to Pay Ad Valorem Tax; Distribution of Penalties and Interest

§ 48-2-44.1. Failure to Follow Electronic Filing Requirements; Waivers for Undue Hardships; Justification for Failure to Follow

§ 48-2-45. Service of Notice of Assessment

§ 48-2-46. Procedures for Protests

§ 48-2-47. Final Assessments and License Fees

§ 48-2-48. Deficiency Assessments; Interest

§ 48-2-49. Periods of Limitation for Assessment of Taxes

§ 48-2-50. Review of Assessments; Certifications

§ 48-2-51. Jeopardy Assessments; Collection; Bond

§ 48-2-52. Personal Liability of Corporate Officer or Employee for Tax Delinquency

§ 48-2-53. Compelled Production of Evidence

§ 48-2-54. Action by Commissioner to Collect Unpaid Tax

§ 48-2-54.1. Authorization to Charge Taxpayer’s Account

§ 48-2-55. Attachment and Garnishment; Levy

§ 48-2-56. Liens for Taxes; Priority

§ 48-2-57. Effect of Judicial Sale on State Tax Lien

§ 48-2-58. Release of Property Subject to State Tax Lien

§ 48-2-59. Appeals; Payment of Taxes Admittedly Owed; Bond; Costs

§ 48-2-60. Compromise Settlements; Penalty Refunds

§ 48-2-61. Effect of Actions Taken to Avoid Payment of Taxes; Liability

§ 48-2-62. Penalties for Tax Return Preparers; Prohibition on Continuing to Prepare Returns; Refunds

§ 48-2-63. Delinquent Taxpayer Financial Accounts; Required Reporting by Financial Institutions to Department; Confidentiality; Fines; Levies; Liability