O.C.G.A.

O.C.G.A. § 48-7-3 (2019)

Unlawful assisting, procuring, counseling, or advising in filing income tax return; 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) With respect to any matter arising under this chapter, it shall be unlawful for any person willfully to aid or assist in, or procure, counsel, or advise the preparation or presentation of, a false or fraudulent return, affidavit, claim, or document, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000.00 or imprisoned for not more than six months, or both, and shall be required to pay the costs of prosecution.

History

Ga. L. 1931, Ex. Sess., p. 24, § 49; Code

1933, § 92-9912; Code 1933, § 91A-9931, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

RESEARCH REFERENCES ALR. Tax preparer’s liability to taxpayer in connection with preparation of tax return, 81 A.L.R.3d 1119. Disciplinary action against attorney or accountant for misconduct related to

preparation of tax returns for others, 81 A.L.R.3d 1140. Who is an “income tax return preparer” under 26 USCS § 7701(a)(36)?, 132 A.L.R. Fed. 265.