48-7-5
Code Resources
Georgia Resources
Georgia Website
Georgia Governor
Georgia Legislature
Georgia Courts
Search this Code
in Google Scholar
on the Web
Google Web Search
MSN Web Search
Yahoo! Web Search
in the News
Google News Search
Google News Archive Search
Yahoo! News Search
in the Blogs
BlawgSearch.com Search
Google Blog Search
Technorati Blog Search
in other Databases
Google Book Search
48-7-5.
Any
person who willfully evades or defeats or willfully attempts to evade or defeat,
in any manner, any income tax, penalty, interest, or other amount in excess of
$3,000.00 imposed under this chapter, including but not limited to failure to
file a return or report, shall, in addition to any other criminal or civil
penalties provided by law, be guilty of a felony and, upon conviction thereof,
shall be fined not more than $100,000.00 in the case of an individual or not
more than $500,000.00 in the case of a corporation or imprisoned not less than
one nor more than five years, or both. Conduct proscribed by this Code section
shall be subject to punishment under this Code section notwithstanding the
applicability to such conduct of any other provision of law.