Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)

O.C.G.A. § 48-7-4: Revenue and Taxation — O.C.G.A. § 48-7-4

Misdemeanor

What this law says, in plain English

It is unlawful to willfully advise preparation or presentation of an income tax return with intent to evade taxes and intentional disregard of regulations. Violation is a misdemeanor punishable by fine ($100–$500) or up to six months imprisonment, or both.

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