Rule 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.Ga. Comp. R. & Regs. R. 560-8-1-.14
O.C.G.A. Secs. 48-2-12, 48-11-12, 48-11-14, 48-11-17.
Original Rule entitled "Civil Penalties - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.