Georgia Code
Article 2 - Administration
§ 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

History. Ga. L. 1937-38, Ex. Sess., p. 77, § 38; Code 1933, § 91A-239.1, enacted by Ga. L. 1979, p. 5, § 10; Ga. L. 1980, p. 10, § 3; Ga. L. 1981, p. 1857, § 5; Ga. L. 1986, p. 1322, § 1; Ga. L. 1998, p. 1120, § 1; Ga. L. 1999, p. 81, § 48; Ga. L. 2015, p. 1219, § 4/HB 202; Ga. L. 2016, p. 574, § 4/HB 960.
The 2015 amendment, effective January 1, 2016, substituted “such person shall pay” for “he shall pay” in subsection (a) and the introductory language of paragraph (b)(1); and substituted “at the time such penalty is assessed” for “on or before the time prescribed by law” in the first sentence of the introductory language of paragraph (b)(1).
The 2016 amendment, effective July 1, 2016, substituted the present provisions of the introductory paragraph of paragraph (b)(1) for the former provisions, which read: “In any instance in which any person willfully fails, on or after July 1, 1981, to pay, within 90 days of the date when due, any ad valorem tax owed the state or any local government, such person shall pay, in the absence of a specific statutory civil penalty for the failure, a penalty of 10 percent of the amount of tax due and not paid at the time such penalty is assessed, together with interest as specified by law. This 10 percent penalty shall not, however, apply in the case of:”; substituted the present provisions of subparagraph (b)(3)(A) for the former provisions, which read: “Penalties collected for failure to return property for ad valorem taxation or for failure to pay ad valorem taxes, and interest earned by the tax commissioner on taxes collected but not yet disbursed, shall be paid into the county treasury in the same manner and at the same time the tax is collected and distributed to the county, and they shall remain the property of the county; and”; added subparagraph (b)(3)(B); redesignated former subparagraph (b)(3)(B) as present subparagraph (b)(3)(C); and substituted the present provisions of subparagraph (b)(3)(C) for the former provision, which read: “Interest collected on delinquent ad valorem taxes shall be distributed pro rata based on each taxing jurisdiction’s share of the total tax on which the interest was computed.” See Editor’s notes for applicability.
Editor’s notes.
Ga. L. 2016, p. 574, § 6(b)/HB 960, not codified by the General Assembly, provides: “The new penalty and interest rates provided in Sections 2, 3, and 4 of this Act shall apply to penalties and interest accrued on or after the effective date of this Act.” This Act became effective July 1, 2016.

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