48-7-57.1
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
48-7-57.1.
(a)
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:
(1)
The purported return:
(A)
Does not contain information on which the substantial correctness of the amount
of tax shown to be due may be judged; or
(B)
Contains information that on its face indicates that the amount of tax shown to
be due is substantially incorrect; and
(2)
The conduct described in paragraph (1) of this subsection is due to:
(A)
A position which is frivolous; or
(B)
A desire which appears on the purported return to delay or impede the
administration of state income tax laws.
(b)
The penalty imposed by subsection (a) of this Code section shall be in addition
to any other penalty provided by law.