Georgia § 48-11-26 - Failure to file report or filing false report required by chapter; penalty.
Full text of Georgia Official Code of Georgia Annotated § 48-11-26 — Failure to file report or filing false report required by chapter; penalty., with citation guidance and answers to common questions.
§ 48-11-26. Failure to file report or filing false report required by chapter; penalty.
With respect to this chapter, it shall be unlawful for any person, with the intent to defraud the state or evade the payment of any tax, penalty, or interest or any part of a payment when due, to: Willfully fail or refuse to file any report or statement required to be filed pursuant to this chapter or by the commissioner's rules and regulations; or Aid or abet another in the filing with the commissioner of any false or fraudulent report or statement. Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be subject to a fine of not more than $1,000.00 for each separate offense. (Ga. L. 1955, p. 268, § 23; Code 1933, § 91A-9922, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2012, p. 831, § 11/HB 1071; Ga. L. 2020, p. 257, § 2/SB 375.) Editor's notes. - Ga. L. 2020, p. 257, § 2/SB 375, reenacted this Code section without change.
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-11-26
What does Official Code of Georgia Annotated § 48-11-26 cover?
Section 48-11-26 ("Failure to file report or filing false report required by chapter; penalty.") 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 § 48-11-26?
A common citation format is "Official Code of Georgia Annotated § 48-11-26" (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 § 48-11-26 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.