Georgia Code
Article 1 - Real Estate Transfer Tax
§ 48-6-9. Failure to Collect, Account For, and Pay Over Tax Imposed by Article; Penalty

History. Ga. L. 1967, p. 788, § 10; Code 1933, § 91A-9914, enacted by Ga. L. 1978, p. 309, § 2.

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 6 - Taxation of Intangibles

Article 1 - Real Estate Transfer Tax

§ 48-6-1. Transfer Tax Rate

§ 48-6-2. Exemption of Certain Instruments, Deeds, or Writings From Real Estate Transfer Tax; Requirement That Consideration Be Shown

§ 48-6-3. Persons Required to Pay Real Estate Transfer Tax

§ 48-6-4. Payment of Tax Prerequisite to Filing Deed, Instrument, or Other Writing; Certification of Payment; Recording Certification With Deed

§ 48-6-5. Clerks of Superior Courts Responsible for Tax Collecting; Fees

§ 48-6-6. Annual Report of Tax Distribution

§ 48-6-7. Refund of Erroneously or Illegally Collected Tax; Procedure for Filing Claim; Action for Refund in Superior Court Upon Denial of Claim; Manner of Paying Refund

§ 48-6-8. Distribution of Tax Revenues Among State and Other Tax Jurisdictions and Districts

§ 48-6-9. Failure to Collect, Account For, and Pay Over Tax Imposed by Article; Penalty

§ 48-6-10. Evasion of Tax Imposed by Article; Penalty