O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-15-10 (2019)

Confidentiality of information obtained under chapter; penalty for violation; publication of statistics authorized

✓ 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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(a) Notwithstanding any law to the contrary, neither the commissioner nor a public employee may reveal facts contained in a report or return required by this chapter or any information obtained from a person under this chapter; nor can any information contained in such a report or return or obtained from such person be used against the person in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this chapter from the person making the return.

(b) Any person violating this Code section shall be guilty of a misdemeanor of a high and aggravated nature.

(c) This Code section shall not prohibit the commissioner from publishing statistics that do not disclose the identity of such persons or the contents of particular returns or reports.

History

Code 1981, § 48-15-10, enacted by Ga. L. 1990, p. 1231, § 1.

Notes of Decisions
Cited in 1 case, 1994–1994 · leading case: Collins v. Birchfield, 447 S.E.2d 38 (Ga. Ct. App. 1994).
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Collins v. Birchfield, 447 S.E.2d 38 (Ga. Ct. App. 1994). · cites it 4× “OCGA § 48-15-9 provides that the administration of the drug excise tax should be governed by the general laws governing the administration of taxes.”
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.