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

O.C.G.A. § 48-7-2 (2019)

Unlawful failure to pay tax, file return, keep records, supply information, or exhibit books; penalty

✓ 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) It shall be unlawful for any person who is required under this chapter to pay any tax, make any return, keep any records, supply any information, or exhibit any books or records for the purpose of computation, assessment, or collection of any tax imposed by this chapter to fail to:

(1) Pay the tax;

(2) Make the return;

(3) Keep the records; or

(4) When requested to do so by the commissioner:

(A) Supply the information; or

(B) Exhibit the books or records.

(b) In addition to other penalties provided by law, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

History

Code 1933, § 92-3217, enacted by Ga. L. 1937, p. 109, § 17; Code 1933, § 91A9930, enacted by Ga. L. 1978, p. 309, § 2. Administrative rules and regulations. Electronic Record Keeping and

Retention, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Administrative Unit, Organization, Rule 560-1-1-.19.

Annotations

JUDICIAL DECISIONS O.C.G.A. § 48-7-2 is unconstitutional to the extent that the statute authorizes

imprisonment for mere nonpayment of income taxes. State v. Higgins, 254 Ga. 88,

326 S.E.2d 728, 1985 Ga. LEXIS 612 (1985). OPINIONS OF THE ATTORNEY GENERAL Prosecution for violation of section. - Georgia resident who files a state income tax return but who fails and refuses to pay such tax can be prosecuted

for a misdemeanor. Venue for such prosecution is Fulton County. 1969 Op. Att’y Gen. No. 69-326.

RESEARCH REFERENCES Am. Jur. 2d. 71 Am. Jur. 2d, State and Local Taxation, § 657 et seq. C.J.S. 85 C.J.S., Taxation, § 1752 et seq.

ALR. Construction and application of federal regulations governing retroactive revocation of tax-exempt status, 22 A.L.R. Fed. 3d 5.

Notes of Decisions
Cited in 2 cases, 1985–1995 · leading case: State of Ga. v. Higgins, 326 S.E.2d 728 (Ga. 1985).
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State of Ga. v. Higgins, 326 S.E.2d 728 (Ga. 1985). · cites it 14× “The appellee demurred to the accusations on various grounds, one of which being that the foregoing statute violates the provision of our state Constitution prohibiting imprisonment for debt.”
Bowers v. Shelton, 453 S.E.2d 741 (Ga. 1995). · cites it 2× “Shelton was subsequently charged under OCGA § 48-7-2, with two misdemeanor counts of unlawful failure to pay State income tax for tax years 1991 and 1992.”
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.