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2018 Georgia Code 48-7-61 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-7-61 Case Law from Google Scholar Amendments to OCGA 48-7-61

TITLE 48 REVENUE AND TAXATION

Section 7. Income Taxes, 48-7-1 through 48-7-170.

ARTICLE 3 RETURNS AND FURNISHING OF INFORMATION

48-7-61. Unlawful divulging of confidential information concerning income taxes under Code Section 48-7-60; penalties.

  1. 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.
  2. Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
  3. 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.

(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.)

JUDICIAL DECISIONS

Cited in Goolsby v. Estate of Williams, 243 Ga. App. 890, 534 S.E.2d 559 (2000).

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, and48-2-1 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, §§ 464, 465.

C.J.S.

- 67 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.

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