When any dealer fails to make any return or to pay the full amount of the tax required by this article, there shall be imposed, in addition to other penalties provided by law, a penalty to be added to the tax in the amount of 5 percent or $5.00, whichever is greater, if the failure is for not more than 30 days and an additional 5 percent or $5.00, whichever is greater, for each additional 30 days or fraction of 30 days during which the failure continues. The penalty for any single violation shall not exceed 25 percent or $25.00 in the aggregate, whichever is greater. If the failure is due to providential cause shown to the satisfaction of the commissioner in affidavit form attached to the return and remittance is made within ten days of due date, the return may be accepted exclusive of penalties and interest. In the case of a false or fraudulent return or of a failure to file a return where willful intent exists to defraud the state of any tax due under this article, a penalty of 50 percent of the tax due shall be assessed.
History. Ga. L. 1951, p. 360, § 16; Ga. L. 1953, Jan.-Feb. Sess., p. 196, § 1; Ga. L. 1964, p. 57, § 1; Ga. L. 1974, p. 409, § 1; Ga. L. 1975, p. 162, § 1; Code 1933, § 91A-4523, enacted by Ga. L. 1978, p. 309, § 2.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 1 - State Sales and Use Tax
Part 2 - Imposition, Rate, Collection, and Assessment
§ 48-8-30. Imposition of Tax; Rates; Collection
§ 48-8-31. Tax Computation to Be Carried to Third Decimal Place; Rounding
§ 48-8-32. Tax Collectable From Dealers; Rate for Retail Sales Price and Purchase Price
§ 48-8-37. Violation of Code Section 48-8-36; Penalty
§ 48-8-40. Effect of Sales From Commingled Goods When Certificate Given for Portion of Goods
§ 48-8-43. Disposition of Taxes Collected in Excess of 4 Percent
§ 48-8-44. Payment of Tax When Used Articles Taken as Credit on Sale of New and Used Articles
§ 48-8-48. Violation of Code Sections 48-8-46 and 48-8-47; Penalty
§ 48-8-49.1. Direct Pay Permit Program
§ 48-8-50. Compensation of Dealers for Reporting and Paying Tax; Reimbursement Deduction
§ 48-8-53. Duty of Wholesalers and Jobbers to Keep Records; Contents; Inspection by Commissioner
§ 48-8-56. Period of Delinquency of Unpaid Taxes; Issuance of Fi. Fa. for Collection
§ 48-8-64. Time for Assessment
§ 48-8-68. Relief From Liability in Certain Circumstances for Failure to Collect Tax at New Rate
§ 48-8-69. Purchases From Printed Catalogs; Local Jurisdiction Boundary Changes
§ 48-8-72. Over-Collected Sales or Use Tax
§ 48-8-74. Effective Date for Sales Tax Rate Change
§ 48-8-77.1. Certification of Review Software by Department; Relief From Liability