Unlawful failure to pay tax, file return, keep records, supply information, or exhibit books; penalty.

(a) It shall be unlawful for any person who is required under this chapter to pay any tax, make any return, keep any records, supply any information, or exhibit any books or records for the purpose of computation, assessment, or collection of any tax imposed by this chapter to fail to:

(1) Pay the tax;

(2) Make the return;

(3) Keep the records; or

(4) When requested to do so by the commissioner:

(A) Supply the information; or

(B) Exhibit the books or records.

(b) In addition to other penalties provided by law, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor. History. Code 1933, § 92-3217, enacted by Ga. L. 1937, p. 109, § 17; Code 1933, § 91A-9930, enacted by Ga. L. 1978, p. 309, § 2. Administrative rules and regulations. Electronic record keeping and retention, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Administrative Unit, Organization, § 560-1-1-.19. JUDICIAL DECISIONS O.C.G.A. § 48-7-2 is unconstitutional to the extent that the statute authorizes imprisonment for mere nonpayment of income taxes. State v. Higgins, 254 Ga. 88, 326 S.E.2d 728, 1985 Ga. LEXIS 612 (1985). OPINIONS OF THE ATTORNEY GENERAL Prosecution for violation of section. — Georgia resident who files a state income tax return but who fails and refuses to pay such tax can be prosecuted for a misdemeanor. Venue for such prosecution is Fulton County. 1969 Op. Atty Gen. No. 69-326. RESEARCH REFERENCES Am. Jur. 2d. 71 Am. Jur. 2d, State and Local Taxation, § 484 et seq. C.J.S. 84 C.J.S., Taxation, §§ 623, 628. 85 C.J.S., Taxation, §§ 1854, 1855, 1871 et seq., 1932. ALR. Construction and application of federal regulations governing retroactive revocation of tax-exempt status, 22 A.L.R. Fed. 3d 5.