Georgia Code
Article 1 - General Provisions
§ 48-7-2. Unlawful Failure to Pay Tax, File Return, Keep Records, Supply Information, or Exhibit Books; Penalty

History. Code 1933, § 92-3217, enacted by Ga. L. 1937, p. 109, § 17; Code 1933, § 91A-9930, enacted by Ga. L. 1978, p. 309, § 2.
Administrative rules and regulations.
Electronic record keeping and retention, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Administrative Unit, Organization, § 560-1-1-.19.

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 7 - Income Taxes

Article 1 - General Provisions

§ 48-7-1. Definitions

§ 48-7-2. Unlawful Failure to Pay Tax, File Return, Keep Records, Supply Information, or Exhibit Books; Penalty

§ 48-7-3. Unlawful Assisting, Procuring, Counseling, or Advising in Filing Income Tax Return; Penalty

§ 48-7-4. Unlawful Disregard of Rules and Regulations of Commissioner in Preparing Returns; Penalty

§ 48-7-5. Evasion of Income Tax, Penalty, Interest, or Other Amount in Excess of $3,000.00

§ 48-7-6. License or Registration Extensions for National Guard Members and Reservists on Active Duty