Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Georgia
/
Title 48 - Revenue and Taxa...
/
Chapter 7 - Income Taxes
/
Article 1 - General Provisions
Article 1 - General Provisions
§ 48-7-1. Definitions
§ 48-7-2. Failure of person to pay tax, file return, keep records, supply information, or exhibit books under this chapter; penalty
§ 48-7-3. Unlawful assisting, procuring, counseling, or advising in filing income tax return under chapter; penalty
§ 48-7-4. Unlawful disregard of rules and regulations of commissioner in preparing returns under this chapter; 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.