Ga. Comp. R. & Regs. r. 560-8-1-.14 — Civil Penalties - General

(1) The Commissioner may assess the following civil penalties or assessments as set forth in O.C.G.A. §§ 48-11-12 , 48-11-14 , and 48-11-17 : (a) Assessment of deficiencies and penalties for incorrect reports, nonpayment of taxes; penalty for deficiency due to fraud. (b) Assessment of tax due from person failing to file or filing an incorrect report; hearing; penalties. (c) Amount of unpaid tax as lien against property; seizure and sale. Cite as Ga. Comp. R. & Regs. R. 560-8-1-.14 Authority: O.C.G.A. Secs. 48-2-12 , 48-11-12 , 48-11-14 , 48-11-17 . History. Original Rule entitled "Civil Penalties - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.