O.C.G.A. § 48-6-10 (2019)
Evasion of tax imposed by article; penalty
(a) It shall be unlawful for any person willfully to evade or defeat in any manner any tax imposed by this article or the payment of such tax.
(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
History
Ga. L. 1967, p. 788, § 11; Code 1933,
§ 91A-9915, enacted by Ga. L. 1978, p. 309, § 2.
ARTICLE 2 INTANGIBLE PERSONAL PROPERTY TAX 48-6-20 through 48-6-44. [Reserved]. History. Code 1882, § 798; Civil Code 1895, § 762; Civil Code 1910, § 998; Ga. L. 1913, p. 122, § 1; Ga. L. 1919, p. 82, § 1; Code 1933, § 92-201; Ga. L. 1937-38, Ex. Sess., p. 156, §§ 1 - 8, 10, 11, 13; Ga. L. 1937-38, Ex. Sess., p. 170, § 1; Ga. L. 1939, p. 100, § 1; Ga. L. 1943, p. 105, § 1; Ga. L. 1943, p. 348, § 1; Ga. L. 1946, p. 12, § 1; Ga. L. 1947, p. 1183, §§ 1, 2; Ga. L. 1949, p. 1050, §§ 1, 2; Ga. L. 1950, p. 74, § 1; Ga. L. 1953, Jan.-Feb. Sess., p. 453, § 1; Ga. L. 1953, Nov.-Dec. Sess., p. 379, §§ 1, 2; Ga. L. 1955, p. 262, § 1; Ga. L. 1964, p. 715, § 1; Ga. L. 1965, p. 182, § 1; Ga. L. 1973, p. 924, §§ 2, 3; Ga. L. 1973, p. 934, § 1; Ga. L.
1976, p. 405, §§ 1, 3; Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, §§ 54 - 56, 58; Ga. L. 1980, p. 332, §§ 1 - 4; Ga. L. 1983, p. 1350, §§ 1 - 3; Ga. L. 1986, p. 679, §§ 1 - 4; Ga. L. 1987, p. 191, § 9; Ga. L. 1987, p. 266, §§ 1 - 3; Ga. L. 1988, p. 13, § 48; Ga. L. 1988, p. 1404, § 1; Ga. L. 1990, p. 8, § 48; Ga. L. 1990, p. 1353, § 1; Ga. L. 1990, p. 1483, §§ 2, 3; Ga. L. 1992, p. 1183, § 1; Ga. L. 1993, p. 1647, § 2; Ga. L. 1996, p. 130, § 3; Ga. L. 1996, p. 181 § 1; repealed by Ga. L. 1996, p. 117, § 6, effective March 21, 1996.
Annotations
Editor’s notes. This article consisted of Code Sections 48-6-20 through 48-6-26, 48-6-26.1, 48-6-27 through 48-6-44.
Ga. L. 1996, p. 117, § 6, repealed and reserved this article, effective March 21, 1996. Ga. L. 1996, p. 117, § 9, provides that the Act shall not repeal any provision of Ga. L. 1996, p. 130 if Ga. L. 1996, p. 130 is passed at the 1996 regular session of the General Assembly, becomes law, and becomes effective. Ga. L. 1996, p. 130, § 3, repeals and reserves this article effective on January 1, 1997, applicable to all taxable years beginning on or after January 1, 1996, upon the ratification of House Resolution
734 (Ga. L. 1996, p. 1665) at the November, 1996, general election; if such resolution is not ratified, the repeal shall not become effective and shall stand repealed on January 1, 1997. House Resolution 734 was ratified in 1996. Ga. L. 1996, p. 130, § 9, provides, in part, that the provisions of the Act shall not repeal but shall supersede and control over any conflicting provisions of any other Act enacted at the 1996 regular session, including, but not limited to, Ga. L. 1996, p. 117.
ARTICLE 3 INTANGIBLE RECORDING TAX OPINIONS OF THE ATTORNEY GENERAL Applicability of refund provisions. - Ga. L. 1937-38, Ex. Sess., p. 77, § 34 (see now O.C.G.A. § 48-2-35), which authorizes a refund procedure whether
paid voluntarily or involuntarily, applies only to taxes paid to the state and has no application to the recording tax. 1960-61 Ga. Op. Att’y Gen. 521.
RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, §§ 569, 586, 587. ALR. “Business situs” for purposes of
property taxation of intangibles in state other than domicile of owner, 143 A.L.R. 361.