History. Code 1981, § 7-3-21 , enacted by Ga. L. 2020, p. 156, § 2/SB 462; Ga. L. 2022, p. 220, § 43/HB 891.
The 2022 amendment, effective July 1, 2022, substituted “fees and related interest and penalties under Code Section 7-3-16” for “fees, taxes and related interest and penalties under Code Sections 7-3-16, 7-3-17, and 7-3-18,” in subsection (c).
Editor’s notes.
Ga. L. 2020, p. 156, § 2/SB 462, effective June 30, 2020, redesignated former Code Section 7-3-21 as present Code Section 7-3-18.