GA Code § 48-7-61 - Unlawful Divulging of Confidential Information Concerning Income Taxes Under Code Section 48-7-60; Penalties.

Section 48-7-61 - Unlawful Divulging of Confidential Information Concerning Income Taxes Under Code Section 48-7-60; Penalties.Section 48-7-61 - Unlawful Divulging of Confidential Information Concerning Income Taxes Under Code Section 48-7-60; Penalties.

Section 48-7-60 - Confidentiality of Tax Information; Exceptions; Authorized Inspection by Certain Officials; Furnishing Information to Local Tax Authorities; Furnishing Information to Nonofficials; Conditions; Effect of Code Section.Section 48-7-62 - Optional Taxpayer Contributions to the Georgia National Guard Foundation Through Income Tax Payment and Refund Process.

(a) It shall be unlawful for any person to violate any provision of Code Section 48-7-60 when the violation involves the divulging of information concerning income taxes.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

(c) In addition to the penalty provided in subsection (b) of this Code section, if the offender is an officer or employee of the state, he shall be dismissed from office and shall be incapable of holding any public office in this state for a period of five years after his dismissal.

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