Georgia § 33-8-12 - Waiver of penalties and interest.
Full text of Georgia Official Code of Georgia Annotated § 33-8-12 — Waiver of penalties and interest., with citation guidance and answers to common questions.
§ 33-8-12. Waiver of penalties and interest.
The Commissioner is authorized to waive the collection of any amount due the state as a penalty under provisions of this title providing for fees, premium taxes, or other miscellaneous charges collected by the Commissioner, whenever or to the extent that he may determine that the default giving rise to the penalty was due to reasonable cause and not due to gross or willful neglect or disregard of the law, regulations, or instructions pertaining thereto. The Commissioner may waive the collection of any interest, in whole or in part, due the state on any unpaid taxes whenever or to the extent that he reasonably determines that the delay in payment of the taxes was attributable to the action or inaction of the department. (Code 1933, § 56-1314, enacted by Ga. L. 1977, p. 1281, § 1; Ga. L. 1984, p. 1284, § 4.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 33-8-12
What does Official Code of Georgia Annotated § 33-8-12 cover?
Section 33-8-12 ("Waiver of penalties and interest.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 33-8-12?
A common citation format is "Official Code of Georgia Annotated § 33-8-12" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 33-8-12 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.