One Click Case Law for § 48-5-513
O.C.G.A. § 48-5-512 <-- --> O.C.G.A. §48-5-514

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 11 - AD VALOREM TAXATION OF PUBLIC UTILITIES
§ 48-5-513 - Penalty for failure to file return and pay tax; revocation of charter

O.C.G.A. 48-5-513 (2010)
48-5-513. Penalty for failure to file return and pay tax; revocation of charter


(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.