Georgia Code
Article 2 - Road Tax on Motor Carriers
§ 48-9-45. Penalties; Violation of Registration Provisions; Untimely Reports; Failure to Pay; Interest; Other Punitive Measures

History. Ga. L. 1968, p. 360, § 12; Code 1933, § 91A-5112, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 1759, § 3; Ga. L. 2022, p. 293, § 1/HB 1089.
The 2022 amendment, effective July 1, 2022, substituted “$145.00” for “$25.00” in subsection (a); and inserted “or she” in subsection (b).

Structure Georgia Code

Title 48 - Revenue and Taxation

Chapter 9 - Motor Fuel and Road Taxes

Article 2 - Road Tax on Motor Carriers

§ 48-9-30. Definitions

§ 48-9-31. Road Tax on Motor Carriers; Rate; Basis of Calculation; Additional Tax

§ 48-9-32. Payment of Road Tax; Time; Calculation on Amount of Motor Fuel Used in State; Formula

§ 48-9-33. Reports of Motor Carriers; Time; Exemption

§ 48-9-34. Joint Reports by Passenger Motor Carriers; Basis of Calculation of Taxes Due; Liability; Contents of Reports; Credits and Refunds; Required Inclusion of Certain Motor Carriers

§ 48-9-35. Credit Against Road Tax for Payment of Motor Fuel Tax; Evidence of Payments; Subsequent Application of Credit Exceeding Amount of Road Tax; Limit

§ 48-9-36. Refunds to Motor Carriers; Minimum Credit Refundable; Applications; Procedure; Bond; Audit of Applicant’s Records; Procedure for Issuance of Refunds; Interest

§ 48-9-37. Lessee and Lessor of Motor Vehicles as Motor Carriers; Determination of Status; Primary Liability; Effect of Failure to Discharge Liability

§ 48-9-38. Requirement of Motor Vehicle Registration Card and Identification Marker; Validity; Renewal; Fee; Temporary Authorizations; Temporary Permits; Fee

§ 48-9-39. Violation of Code Section 48-9-38; Penalty

§ 48-9-40. Keeping and Preservation of Records; Inspection; Estimate of Amount of Road Tax Due; Prima-Facie Evidence; Burden of Proof; Agreements With Certain Jurisdictions for Cooperative Audits

§ 48-9-41. Assessment of Deficiencies; Time Limits; Timely Report; False or Fraudulent Report; No Report; Procedures for Collection

§ 48-9-42. Secretary of State as Agent of Nonresident Motor Carriers for Service of Process or Notice

§ 48-9-43. Assistance by Department of Public Safety in Administration and Enforcement of Article; Powers

§ 48-9-44. Powers of Revenue Agents in Enforcement of Article

§ 48-9-45. Penalties; Violation of Registration Provisions; Untimely Reports; Failure to Pay; Interest; Other Punitive Measures

§ 48-9-46. Making False Statement for Purpose of Obtaining Credit, Refund, or Reduction of Liability for Tax Imposed by Article; Willful Failure to File Report; Penalty