O.C.G.A.

O.C.G.A. § 3-2-11 (2019)

Penalties for failure to file reports or returns or to pay tax or fee; procedure for assessment of taxes due, penalties, and interest

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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Except as otherwise provided in this title:

(1) When any person required to file a report as provided by this title fails to file the report within the time prescribed, he shall be assessed a penalty of $50.00 for each failure to file.

(2) In the event the commissioner determines, upon inspection of the invoices, books, and records of a licensed wholesale dealer or importer or from any other information obtained by him or his authorized agents, that the licensed wholesale dealer or importer has not paid the proper tax or the proper amount of taxes, the wholesale dealer or importer shall be assessed for the taxes due. After assessment, the person assessed shall be provided with notice and an opportunity for a hearing as provided for contested cases by Chapter 13 of Title 50, the ‘‘Georgia Administrative Procedure Act.’’

(3) When any person fails to pay any tax or license fee due as provided by this title, the person shall be assessed a penalty the same as that provided for in Code Section 48-2-44.

(4) When any person fails to file a return, files a false or fraudulent return, or when a tax deficiency or any part of a tax deficiency is due to a fraudulent intent to evade any tax imposed or authorized by this title, the person shall be assessed a specific penalty of 50 percent of the tax due.

(5) When any person fails to pay the tax or any part of the tax due as provided by this title, the person shall pay interest on the unpaid tax at the rate of 1 percent per month from the time the tax became due until paid or at the rate specified in Code Section 48-2-40, whichever is greater. Interest shall be computed on a monthly basis for any portion of a month during which payment is delinquent.

(6) All penalties and interest imposed by this title shall be payable to and collected by the commissioner in the same manner as if they were a part of the taxes imposed by this title.

History

Code 1933, § 5A-311, enacted by Ga. L. 1980, p. 1573, § 1.

Annotations

RESEARCH REFERENCES Am. Jur. 2d. - 45 Am. Jur. 2d, Intoxicating Liquors, §§ 168 et seq., 335 et seq. C.J.S. - 48 C.J.S., Intoxicating Liquors, § 544 et seq. ALR. - Excise tax on foreign corpora-

tion engaged exclusively in interstate commerce measured by net income from business within the taxing state, 44 A.L.R. 1228.

Notes of Decisions

Cited in 4 cases, 1993–2003 · leading case: James B. Beam Distilling Co. v. State, 437 S.E.2d 782 (Ga. 1993).

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James B. Beam Distilling Co. v. State, 437 S.E.2d 782 (Ga. 1993). · cites it 8× “" OCGA § 3-2-11 (2). Under this scheme, appellant could remit the non-discriminatory portion of its tax assessment and attack the taxing statute in the administrative hearing held to determine the amount due.”

Chatham Cnty. Bd. of Assessors v. Jepson, 584 S.E.2d 22 (Ga. Ct. App. 2003). · cites it 4× “The applicable administrative remedy was provided by OCGA §§ 3-2-11 (2) and 50-13-12. Supra at 613 (5).”

Sexton v. City of Jonesboro, 481 S.E.2d 818 (Ga. 1997). · cites it 2× “5 Section 3-2-11 provides in pertinent part: Said registration and occupation tax shall be due and payable January 1 of each year and shall, if not paid by April 1 of each year, be subject to 10% penalty for delinquency.”

Age Int'l, Inc. v. Miller, 830 F. Supp. 1484 (N.D. Ga. 1993). · cites it 2× “O.C.G.A. § 3-2-11(2) provides that the discovery of unpaid taxes after an audit by the Revenue Department will result in an assessment, which can be contested within the agency and then appealed through the Georgia courts.”

— 3-2-11(2) — 2 cases

Chatham Cnty. Bd. of Assessors v. Jepson, 584 S.E.2d 22 (Ga. Ct. App. 2003). “The applicable administrative remedy was provided by OCGA §§ 3-2-11 (2) and 50-13-12. Supra at 613 (5).”

Age Int'l, Inc. v. Miller, 830 F. Supp. 1484 (N.D. Ga. 1993). “O.C.G.A. § 3-2-11(2) provides that the discovery of unpaid taxes after an audit by the Revenue Department will result in an assessment, which can be contested within the agency and then appealed through the Georgia courts.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.