O.C.G.A.

O.C.G.A. § 48-2-42 (2019)

Nature of penalties

✓ 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.

Find cases: SyfertCases citing this section GA-LEGlegis.ga.gov (official) JustiaJustia CornellLII Search CasesGoogle Scholar

All penalties imposed by law are part of the tax and are to be collected as such. The proceedings to collect the original tax, the tax constituted from penalties imposed, and the interest shall all be conducted in the same manner. Any provision of law for criminal prosecution shall not operate under the tax laws of this state to relieve any taxpayer of any tax, penalty, or interest imposed by law.

History

Ga. L. 1937-38, Ex. Sess., p. 77, § 37;

Code 1933, § 91A-237, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

OPINIONS OF THE ATTORNEY GENERAL Construction with other provisions. - Penalty collected under former Code 1933, § 92-6913 (see now O.C.G.A. § 48-5-299) should be paid into the county treasury, and remain the property of the county, notwithstanding

Ga. L. 1937-38, Ex. Sess., p. 77, § 37 (see now O.C.G.A. § 48-2-42). 1954-56 Ga. Op. Att’y Gen. 577. Penalties for failure to make timely tax returns arising under former Code 1933, § 92-6913 (see now O.C.G.A. § 48-5-299)

were property of the county, and no division should be made for the state or the school system. Since under former Code 1933, § 92-6913, penalties must be paid into the county treasury, Ga. L. 1937-38, Ex. Sess., p. 77, § 37 (see now O.C.G.A. § 48-2-42) did not affect the matter, even though Ga. L. 1937-38, Ex.

Sess., p. 77, § 37 stated that penalties were part of the tax. 1972 Op. Att’y Gen. No. U72-22. Statute makes penalties and interest as much a part of the tax as the tax itself. 1963-65 Ga. Op. Att’y Gen. 25.

RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, § 717. C.J.S. 85 C.J.S., Taxation, §§ 1715, 1728 et seq., 1742, 1747 et seq. ALR. Constitutionality of legislation prescribing rate of interest or penalty for nonpayment of taxes, or the conditions liability in that regard, operative only in

certain political subdivisions, 111 A.L.R. 1354. Liability to penalty imposed for failure to pay tax of one who in good faith contested its validity, 147 A.L.R. 142. Debts arising from tax penalties as exceptions to bankruptcy discharge under § 523(a)(7)(A) and (B) of Bankruptcy Code of 1978 (11 USCA § 523(a)(7)(A) and (B)), 157 A.L.R. Fed. 313.

Notes of Decisions

Cited in 1 case, 1995–1995 · leading case: Bannister v. Douglas Cnty. Bd. of Tax Assessors, 464 S.E.2d 29 (Ga. Ct. App. 1995).

Sort: Relevance Newest Treatment

Bannister v. Douglas Cnty. Bd. of Tax Assessors, 464 S.E.2d 29 (Ga. Ct. App. 1995). · cites it 2× “OCGA § 48-2-42 provides: “All penalties imposed by law are part of the tax and are to be collected as such.”

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.