Georgia § 48-15-10 - Confidentiality of information obtained under chapter; penalty for violation; publication of statistics authorized.
Full text of Georgia Official Code of Georgia Annotated § 48-15-10 — Confidentiality of information obtained under chapter; penalty for violation; publication of statistics authorized., with citation guidance and answers to common questions.
§ 48-15-10. Confidentiality of information obtained under chapter; penalty for violation; publication of statistics authorized.
Notwithstanding any law to the contrary, neither the commissioner nor a public employee may reveal facts contained in a report or return required by this chapter or any information obtained from a person under this chapter; nor can any information contained in such a report or return or obtained from such person be used against the person in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this chapter from the person making the return. Any person violating this Code section shall be guilty of a misdemeanor of a high and aggravated nature. This Code section shall not prohibit the commissioner from publishing statistics that do not disclose the identity of such persons or the contents of particular returns or reports. (Code 1981, § 48-15-10 , enacted by Ga. L. 1990, p. 1231, § 1.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-15-10
What does Official Code of Georgia Annotated § 48-15-10 cover?
Section 48-15-10 ("Confidentiality of information obtained under chapter; penalty for violation; publication of statistics authorized.") 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 § 48-15-10?
A common citation format is "Official Code of Georgia Annotated § 48-15-10" (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 § 48-15-10 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.