GA Code § 48-13-122 - Authority to Waive Penalties.

Section 48-13-122 - Authority to Waive Penalties.Section 48-13-122 - Authority to Waive Penalties.

Section 48-13-121 - Keeping and Preservation of Records, Exemption Certificates, and Books of Account; Records to Be Open to Examination; Audits and Examinations.Section 48-13-123 - Failure to Make Returns or Pay Full Amount of Tax; Penalties and Interest.

The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes, and Code Section 48-2-43, relating to authority to waive penalties, shall apply to taxes imposed by any local governing authority pursuant to this article, provided that the local governing authority shall stand in lieu of the commissioner, and the county or municipality shall stand in lieu of the state for purposes of this Code section.

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