Filing of Returns Which Are Frivolous or Desire to Impede the Administration of State Income Tax Laws

1. Law
2. Georgia Code
3. Revenue and Taxation
4. Income Taxes
5. Returns and Furnishing of Information
6. Filing of Returns Which Are Frivolous or Desire to Impede the Administration of State Income Tax Laws

1. A penalty of $1,000.00 may be assessed against any individual who files what purports to be a return of the tax imposed by Article 2 of this chapter if:
   1. The purported return:
      1. Does not contain information on which the substantial correctness of the amount of tax shown to be due may be judged; or
      2. Contains information that on its face indicates that the amount of tax shown to be due is substantially incorrect; and
   2. The conduct described in paragraph (1) of this subsection is due to:
      1. A position which is frivolous; or
      2. A desire which appears on the purported return to delay or impede the administration of state income tax laws.
2. The penalty imposed by subsection (a) of this Code section shall be in addition to any other penalty provided by law.

(Code 1981, §48-7-57.1, enacted by Ga. L. 1984, p. 357, § 1; Ga. L. 2004, p. 410, § 5.)

Editor's notes.

- Ga. L. 1984, p. 357, § 2, not codified by the General Assembly, makes this Code section applicable with respect to returns filed after March 14, 1984.

Ga. L. 2004, p. 410, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2004.'"

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