One Click Case Law for § 48-7-61
O.C.G.A. § 48-7-60 <-- --> O.C.G.A. §48-7-62

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 7 - INCOME TAXES
ARTICLE 3 - RETURNS AND FURNISHING OF INFORMATION
§ 48-7-61 - Unlawful divulging of confidential information concerning income taxes under Code Section 48-7-60; penalties

O.C.G.A. 48-7-61 (2010)
48-7-61. Unlawful divulging of confidential information concerning income taxes under Code Section 48-7-60; penalties


(a) It shall be unlawful for any person to violate any provision of Code Section 48-7-60 when the violation involves the divulging of information concerning income taxes.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

(c) In addition to the penalty provided in subsection (b) of this Code section, if the offender is an officer or employee of the state, he shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years after his dismissal.