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2018 Georgia Code 48-13-26 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-13-26 Case Law from Google Scholar Amendments to OCGA 48-13-26

TITLE 48 REVENUE AND TAXATION

Section 13. Specific, Business, and Occupation Taxes, 48-13-1 through 48-13-133.

ARTICLE 1 GENERAL PROVISIONS

48-13-26. Issuance of executions against delinquent taxpayers; criminal liability unaffected.

In addition to the other remedies available to the state, counties, and municipalities for the collection of special taxes, occupation taxes, and regulatory fees due the state, counties, and municipalities from persons subject to the tax or fee who fail or refuse to pay the tax or fee, the officer charged with the collection of the tax or fee shall issue executions against the delinquent taxpayers for any or all of the following: the amount of the taxes or fees due when the taxes or fees become due; any penalty imposed by subsection (a) of Code Section 48-13-21; and any interest imposed by the local ordinance in accordance with subsection (b) of Code Section 48-13-21. The court of competent jurisdiction for the enforcement of ordinances of the local government which has levied the tax or imposed the fee may, if authorized by the local ordinance, impose a civil fine for failure to pay the occupation tax or regulatory fee. Such a civil fine shall not exceed $500.00 and may be enforced by the contempt power of the court.

(Ga. L. 1903, p. 17, §§ 1, 2; Civil Code 1910, §§ 1152, 1153; Code 1933, §§ 92-2107, 92-2108; Ga. L. 1935, p. 11, § 21; Code 1933, § 91A-6012, enacted by Ga. L. 1978, p. 309, § 2; Code 1981, §48-13-17; Ga. L. 1990, p. 644, § 2; Code 1981, §48-13-26, as redesignated by Ga. L. 1993, p. 1292, § 9; Ga. L. 1995, p. 419, § 1; Ga. L. 1999, p. 749, § 7.)

Cases Citing O.C.G.A. § 48-13-26

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Sexton v. City of Jonesboro, 481 S.E.2d 818 (Ga. 1997).

Cited 9 times | Published | Supreme Court of Georgia | Mar 10, 1997 | 267 Ga. 571, 97 Fulton County D. Rep. 795

...The superior court upheld the ordinance and granted summary judgment in favor of the City after expressly finding that the imposition of criminal penalties by the City, pursuant to Secs. 3-2-11 and 3-2-17 of the ordinance, was authorized by the general law of this state as codified in OCGA § 48-13-26(b)....
...Therefore, compliance with the ordinance is, in effect, a precondition on the practice of law in the City of Jonesboro. Consideration of the application of the ordinance's criminal sanctions likewise illustrates the regulatory nature of the ordinance. As the superior court noted, it is true that OCGA § 48-13-26(b) provides general authority for a municipality to criminally prosecute persons for violating a municipal ordinance by failing to pay special taxes, occupation *821 taxes, or license fees or by refusing to register....
...e to the plaintiffs in this case. [8] The constitutionality of the statutory provision was not raised below and is not challenged in this appeal. [9] The case was decided without consideration of former Ga.Code Ann. § 91A-6012, now codified in OCGA § 48-13-26(b).