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O.C.G.A. § 48-13-20 <-- --> O.C.G.A. §48-13-22

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES
ARTICLE 1 - GENERAL PROVISIONS
§ 48-13-21 - Penalty for failure to pay tax or fee; time; amount; interest and administrative fees

O.C.G.A. 48-13-21 (2010)
48-13-21. Penalty for failure to pay tax or fee; time; amount; interest and administrative fees


(a) Should any special, occupation, or sales tax or license fee imposed by this chapter remain due and unpaid for 90 days from the due date of the tax or fee, the person liable for the tax or fee shall be subject to and shall pay a penalty of 10 percent of the tax or fee due.

(b) Local governments are authorized to provide in their ordinances for interest on delinquent occupation taxes, regulatory fees, and administrative fees at a rate not to exceed 1.5 percent per month.