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2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 7 - Income Taxes
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
Universal Citation:
GA Code § 48-7-57.1 (2020)
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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:
- The purported return:
- Does not contain information on which the substantial correctness of the amount of tax shown to be due may be judged; or
- Contains information that on its face indicates that the amount of tax shown to be due is substantially incorrect; and
- The conduct described in paragraph (1) of this subsection is due to:
- A position which is frivolous; or
- A desire which appears on the purported return to delay or impede the administration of state income tax laws.
- The purported return:
- 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, § 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.'"
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