One Click Case Law for § 48-2-42
O.C.G.A. § 48-2-41 <-- --> O.C.G.A. §48-2-43

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT
ARTICLE 2 - ADMINISTRATION
§ 48-2-42 - Nature of penalties

O.C.G.A. 48-2-42 (2010)
48-2-42. Nature of penalties


All penalties imposed by law are part of the tax and are to be collected as such. The proceedings to collect the original tax, the tax constituted from penalties imposed, and the interest shall all be conducted in the same manner. Any provision of law for criminal prosecution shall not operate under the tax laws of this state to relieve any taxpayer of any tax, penalty, or interest imposed by law.