GA Code § 48-7-4 - Unlawful Disregard of Rules and Regulations of Commissioner in Preparing Returns; Penalty.

Section 48-7-4 - Unlawful Disregard of Rules and Regulations of Commissioner in Preparing Returns; Penalty.Section 48-7-4 - Unlawful Disregard of Rules and Regulations of Commissioner in Preparing Returns; Penalty.

Section 48-7-3 - Unlawful Assisting, Procuring, Counseling, or Advising in Filing Income Tax Return; Penalty.Section 48-7-5 - Evasion of Income Tax, Penalty, Interest, or Other Amount in Excess of $3,000.00.

(a) It shall be unlawful for any person, with intent to evade the income tax imposed by this chapter, willfully to advise the preparation or presentation of a return with intentional disregard of rules and regulations of the commissioner.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100.00 nor more than $500.00 or imprisoned for not more than six months, or both.

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