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2018 Georgia Code 48-7-2 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-7-2 Case Law from Google Scholar Amendments to OCGA 48-7-2

TITLE 48 REVENUE AND TAXATION

Section 7. Income Taxes, 48-7-1 through 48-7-170.

ARTICLE 1 GENERAL PROVISIONS

48-7-2. Failure of person to pay tax, file return, keep records, supply information, or exhibit books under this chapter; penalty.

  1. It shall be unlawful for any person who is required under this chapter to pay any tax, make any return, keep any records, supply any information, or exhibit any books or records for the purpose of computation, assessment, or collection of any tax imposed by this chapter to fail to:
    1. Pay the tax;
    2. Make the return;
    3. Keep the records; or
    4. When requested to do so by the commissioner:
      1. Supply the information; or
      2. Exhibit the books or records.
  2. In addition to other penalties provided by law, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

(Code 1933, § 92-3217, enacted by Ga. L. 1937, p. 109, § 17; Code 1933, § 91A-9930, enacted by Ga. L. 1978, p. 309, § 2.)

Administrative Rules and Regulations.

- Electronic record keeping and retention, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Administrative Unit, Organization, § 560-1-1-.19.

JUDICIAL DECISIONS

O.C.G.A. § 48-7-2 is unconstitutional to the extent that the statute authorizes imprisonment for mere nonpayment of income taxes. State v. Higgins, 254 Ga. 88, 326 S.E.2d 728 (1985).

OPINIONS OF THE ATTORNEY GENERAL

Prosecution for violation of section.

- Georgia resident who files a state income tax return but who fails and refuses to pay such tax can be prosecuted for a misdemeanor. Venue for such prosecution is Fulton County. 1969 Op. Att'y Gen. No. 69-326.

RESEARCH REFERENCES

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, § 484 et seq.

C.J.S.

- 84 C.J.S., Taxation, §§ 623, 628. 85 C.J.S., Taxation, §§ 1854, 1855, 1871 et seq., 1932.

Cases Citing O.C.G.A. § 48-7-2

Total Results: 2  |  Sort by: Relevance  |  Newest First

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Bowers v. Shelton, 265 Ga. 247 (Ga. 1995).

Cited 19 times | Published | Supreme Court of Georgia | Mar 6, 1995 | 453 S.E.2d 741

...The matter was then referred by the Revenue Department to the Department of Law of the State of Georgia, for criminal investigation and possible prosecution for violations of Georgia's revenue laws. [1] Mr. Shelton was subsequently charged under OCGA § 48-7-2, with two misdemeanor counts of unlawful failure to pay State income tax for tax years 1991 and 1992....
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State of Ga. v. Higgins, 326 S.E.2d 728 (Ga. 1985).

Cited 4 times | Published | Supreme Court of Georgia | Mar 5, 1985 | 254 Ga. 88

...Two criminal accusations were returned against the appellee. One was for failure to pay state income taxes, and the other was for failure to timely file a state income tax return. The offenses were alleged in the accusations to have occurred in separate years from 1978 through 1983. Under OCGA § 48-7-2, the failure to pay any tax and the failure to make any return are made misdemeanor offenses....
...ailure to pay, does not come within the prohibition of the constitutional provision against imprisonment for debt. The outstanding exception has been imprisonment for mere nonpayment of income taxes. " (Emphasis supplied; footnotes omitted.) 3. OCGA § 48-7-2 provides, in full: "(a) It shall be unlawful for any person who is required under this chapter to pay any tax, make *90 any return, keep any records, supply any information, or exhibit any books or records for the purpose of computation, as...
...1937, p. 109, § 17; Code 1933, § 91A-9930, enacted by Ga. L. 1978, p. 309, § 2.) 4. We hold that an income tax is a debt — albeit a public debt, as opposed to a private, contractual debt. It is, however, a debt nonetheless. Therefore, we agree that § 48-7-2 (a) (1) is unconstitutional on state law grounds to the extent that it authorizes imprisonment for mere nonpayment of income taxes....
...All the Justices concur. WELTNER, Justice, concurring. I write only to suggest that, in my opinion, this case (and particularly Division 4) should not be considered as a proscription of all possible criminal sanctions for failure to pay taxes. The provisions of OCGA § 48-7-2 (a) (1) make criminal the failure to pay income taxes — for any reason....