560-7-8-.11 Commissioner to Prepare Delinquent Returns.

If it is necessary for the Commissioner to prepare a return under this section, and he does so prepare it, or if he makes additional assessment hereunder, the taxpayer is not necessarily relieved of prosecution. The Commissioner may call upon the solicitor general of any Superior Court Circuit in this State, or the Attorney General of Georgia to prosecute a violator of this law. Authority: O.C.G.A. Secs. 48-1-5, 48-2-12, 48-2-37, 48-7-5, 92-3005, 92-3006, 92-8405, 92-8406, 92-8409, 92- 8427. History. Original Rule entitled "Commissioner to Prepare Delinquent Returns" adopted. F. and eff. June 30, 1965. Amended: F. Dec. 6, 2010; eff. Dec. 26, 2010.