Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-2-42: Revenue and Taxation — O.C.G.A. § 48-2-42
What this law says, in plain English
Penalties imposed under tax law are collected as part of the tax debt using the same procedures as the original tax, and criminal prosecution does not excuse a taxpayer from owing taxes, penalties, or interest.
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