Georgia § 48-7-2 - Failure of person to pay tax, file return, keep records, supply information, or exhibit books under this chapter; penalty.
Full text of Georgia Official Code of Georgia Annotated § 48-7-2 — Failure of person to pay tax, file return, keep records, supply information, or exhibit books under this chapter; penalty., with citation guidance and answers to common questions.
§ 48-7-2. Failure of person to pay tax, file return, keep records, supply information, or exhibit books under this chapter; penalty.
It shall be unlawful for any person who is required under this chapter to pay any tax, make any return, keep any records, supply any information, or exhibit any books or records for the purpose of computation, assessment, or collection of any tax imposed by this chapter to fail to: Pay the tax; Make the return; Keep the records; or When requested to do so by the commissioner: Supply the information; or Exhibit the books or records. In addition to other penalties provided by law, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor. (Code 1933, § 92-3217, enacted by Ga. L. 1937, p. 109, § 17; Code 1933, § 91A-9930, enacted by Ga. L. 1978, p. 309, § 2.) Administrative Rules and Regulations. - Electronic record keeping and retention, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Administrative Unit, Organization, § 560-1-1-.19.
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-7-2
What does Official Code of Georgia Annotated § 48-7-2 cover?
Section 48-7-2 ("Failure of person to pay tax, file return, keep records, supply information, or exhibit books under this 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 § 48-7-2?
A common citation format is "Official Code of Georgia Annotated § 48-7-2" (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 § 48-7-2 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.