Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-2-44-1: Revenue and Taxation — O.C.G.A. § 48-2-44-1
What this law says, in plain English
Taxpayers who fail to electronically file required tax returns face a penalty of $25 or 5% of tax due, whichever is greater, and lose dealer compensation. Rejected filings submitted by the due date may be corrected.
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