Filing of returns which are frivolous or desire to impede the administration of state income tax laws.
(a)A penalty of $1,000.00 may be assessed against any…#
(a) A penalty of $1,000.00 may be assessed against any individual who files what purports to be a return of the tax imposed by Article 2 of this chapter if:
(1) The purported return:
(A) Does not contain information on which the substantial correctness of the amount of tax shown to be due may be judged; or
(B) Contains information that on its face indicates that the amount of tax shown to be due is substantially incorrect; and
(2) The conduct described in paragraph (1) of this subsection is due to:
(A) A position which is frivolous; or
(B) A desire which appears on the purported return to delay or impede the administration of state income tax laws.
(b)The penalty imposed by subsection (a) of this Code…#
(b) The penalty imposed by subsection (a) of this Code section shall be in addition to any other penalty provided by law. History. Code 1981, § 48-7-57.1, enacted by Ga. L. 1984, p. 357, § 1; Ga. L. 2004, p. 410, § 5. Editor’s notes. Ga. L. 1984, p. 357, § 2, not codified by the General Assembly, makes this Code section applicable with respect to returns filed after March 14, 1984. Ga. L. 2004, p. 410, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2004.’ ”