O.C.G.A.

O.C.G.A. § 48-7-61 (2019)

Unlawful divulging of confidential information concerning income taxes under Code Section 48-7-60; 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.

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(a) It shall be unlawful for any person to violate any provision of Code Section 48-7-60 when the violation involves the divulging of information concerning income taxes. (b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor. (c) In addition to the penalty provided in subsection (b) of this Code section, if the offender is an officer or employee of the state, he shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years after his dismissal.

History

Ga. L. 1931, Ex. Sess., p. 24, § 51; Code 1933, § 92-9914; Code 1933, § 91A-

9932.1, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 112.

Annotations

OPINIONS OF THE ATTORNEY GENERAL Permissible grounds for release of tax information. - Former Code 1933, §§ 92-3216 and 92-9914 and Ga. L. 1937-38, Ex. Sess., p. 77 (see now O.C.G.A. §§ 48-7-60, 48-7-61, 48-1-6, and 48-2-1 et seq.) did not authorize release of

tax information for use in any manner other than a case involving the integrity of the tax return itself as the main issue, and not merely as a collateral issue. 1971 Op. Att’y Gen. No. 71-184.

RESEARCH REFERENCES Am. Jur. 2d. 71 Am. Jur. 2d, State and Local Taxation, §§ 470, 471. C.J.S. C.J.S., Officers and Public Employees, § 283 et seq.

ALR. Recovery of damages under § 7431(c)(1)(B) of Internal Revenue Code (26 USCA § 7431(c)(1)(B)) based on improper release of confidential tax return information, 154 A.L.R. Fed. 537.

Notes of Decisions

Cited in 1 case, 2000–2000 · leading case: Goolsby v. Est. of Williams, 534 S.E.2d 559 (Ga. Ct. App. 2000).

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Goolsby v. Est. of Williams, 534 S.E.2d 559 (Ga. Ct. App. 2000). · cites it 2× “OCGA § 48-7-61 (officer of the state who violates OCGA § 48-7-60 by divulging tax information is guilty of a misdemeanor and will be dismissed from office).”

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.