Georgia Code, Title 48, Chapter 7, Article 1 - General Provisions

• § 48-7-1 - Definitions
  As used in this chapter, the term: (1) "Corporation" includes, but is not limited to, all associations, professional associations organized pursuant to Chapter 10...
• § 48-7-2 - Failure of Person to Pay Tax, File Return, Keep Records, Supply Information, or Exhibit Books Under This Chapter; Penalty
  (a) It shall be unlawful for any person who is required under this chapter to pay any tax, make any return, keep any records,...
• § 48-7-3 - Unlawful Assisting, Procuring, Counseling, or Advising in Filing Income Tax Return Under Chapter; Penalty
  (a) With respect to any matter arising under this chapter, it shall be unlawful for any person willfully to aid or assist in, or...
• § 48-7-4 - Unlawful Disregard of Rules and Regulations of Commissioner in Preparing Returns Under This Chapter; Penalty
  (a) It shall be unlawful for any person, with intent to evade the income tax imposed by this chapter, willfully to advise the preparation...
• § 48-7-5 - Evasion of Income Tax, Penalty, Interest, or Other Amount in Excess of $3,000.00
  Any person who willfully evades or defeats or willfully attempts to evade or defeat, in any manner, any income tax, penalty, interest, or other...
• § 48-7-6 - License or Registration Extensions for National Guard Members and Reservists on Active Duty.
  (a) Notwithstanding any provision of law to the contrary, any member of the National Guard or any reserve component of the armed services of...

Last modified: October 14, 2016