TITLE 48
REVENUE AND TAXATION
ARTICLE 3
RETURNS AND FURNISHING OF INFORMATION
48-7-57.1. Filing of returns which are frivolous or desire to impede the administration of state income tax laws.
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A penalty of $1,000.00 may be assessed against any individual who files what purports to be a return of the tax imposed by Article 2 of this chapter if:
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The purported return:
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Does not contain information on which the substantial correctness of the amount of tax shown to be due may be judged; or
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Contains information that on its face indicates that the amount of tax shown to be due is substantially incorrect; and
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The conduct described in paragraph (1) of this subsection is due to:
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A position which is frivolous; or
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A desire which appears on the purported return to delay or impede the administration of state income tax laws.
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The penalty imposed by subsection (a) of this Code section shall be in addition to any other penalty provided by law.
(Code 1981, §48-7-57.1, enacted by Ga. L. 1984, p. 357, § 1; Ga. L. 2004, p. 410, § 5.)
Editor's notes.
- Ga. L. 1984, p. 357,
§
2, not codified by the General Assembly, makes this Code section applicable with respect to returns filed after March 14, 1984.
Ga. L. 2004, p. 410,
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1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2004.'"
