Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-2-44: Revenue and Taxation — O.C.G.A. § 48-2-44
What this law says, in plain English
Willful failure to file required tax reports or pay held revenue results in civil penalties of 10% plus interest. Late ad valorem tax payments incur escalating 5% penalties up to 20% maximum, plus interest.
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