Ga. Comp. R. & Regs. r. 560-7-8-.29 — Defrauding State

Whenever the Commissioner finds that a taxpayer has failed to file a return, maintain records, supply any information, or comply with other provisions of the income tax laws, payment of the tax, penalty and interest imposed by this law will not relieve the taxpayer from prosecution, nor will such prosecution relieve him of the tax, penalty and interest imposed by this law. Cite as Ga. Comp. R. & Regs. R. 560-7-8-.29 Authority: O.C.G.A. Secs. 48-1-5 , 48-2-12 , 48-7-2 , 92-3005, 92-3006, 92-8405, 92-8406, 92-8409, 92-8427. History. Original Rule entitled "Defrauding State; Misdemeanor" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Defrauding State" adopted. F. Dec. 6, 2010; eff. Dec. 26, 2010.