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2021 Georgia Code
Title 48 - Revenue and Taxation
Chapter 7 - Income Taxes
Article 1 - General Provisions
§ 48-7-5. Evasion of Income Tax, Penalty, Interest, or Other Amount in Excess of $3,000.00

Universal Citation:
GA Code § 48-7-5 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

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.

(Code 1981, §48-7-5, enacted by Ga. L. 1987, p. 444, § 1.)

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