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Georgia State Code
Title      48
Chapter       5  
Section Navigation     1 ... 7.3       7.4 ... 15    
  15.1 ... 24         25 ... 33    
    40 ... 47       47.1 ... 52    
  52.1 ... 73         74 ... 83    
    84 ... 106       107 ... 126   
 126.1 ... 134       135 ... 143   
   144 ... 153       154 ... 163   
   164 ... 202       203 ... 222   
   223 ... 232       233 ... 242   
   260 ... 268       269 ... 291   
   292 ... 299.1     300 ... 308   
   309 ... 341       342 ... 349.1 
 349.2 ... 355       356 ... 400   
   401 ... 424       425 ... 447   
   448 ... 473       474 ... 492   
   493 ... 508         509 ... 518   
   519 ... 543       544 ... 546     
Section<<< 509 510 511 512 513 514 515 516 517 518 >>>  
Title 48, Chapter 5, Section 513 (48-5-513)

(a) If a public utility fails to make the return required by Code Section 48-5-511 by the date specified in that Code section, or as extended by the commissioner pursuant to Code Section 48-2-36, the utility shall pay a penalty of 10 percent of the amount of the taxes for which it may be liable by reason of the return. The penalty imposed by this subsection shall be payable to the state, any county, or any municipality to which the taxes upon which the penalty is based are payable.

(b) In addition to the penalty provided by subsection (a) of this Code section, the penalty for failure of a corporation to make a return by the date the return is due or to pay a tax as provided in subsection (a) of Code Section 48-5-512, in the case of a domestic corporation, shall be the forfeiture of its charter and, in the case of a foreign corporation, shall be the revocation of its permit to do business in this state.

Saturday May 23 14:48 EDT


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