Penalties for failure to file return or make payment in full; exception for providential cause; penalty for willful failure to file return or for false or fraudulent return.

When any dealer fails to make any return or to pay the full amount of the tax required by this article, there shall be imposed, in addition to other penalties provided by law, a penalty to be added to the tax in the amount of 5 percent or $5.00, whichever is greater, if the failure is for not more than 30 days and an additional 5 percent or $5.00, whichever is greater, for each additional 30 days or fraction of 30 days during which the failure continues. The penalty for any single violation shall not exceed 25 percent or $25.00 in the aggregate, whichever is greater. If the failure is due to providential cause shown to the satisfaction of the commissioner in affidavit form attached to the return and remittance is made within ten days of due date, the return may be accepted exclusive of penalties and interest. In the case of a false or fraudulent return or of a failure to file a return where willful intent exists to defraud the state of any tax due under this article, a penalty of 50 percent of the tax due shall be assessed. History. Ga. L. 1951, p. 360, § 16; Ga. L. 1953, Jan.-Feb. Sess., p. 196, § 1; Ga. L. 1964, p. 57, § 1; Ga. L. 1974, p. 409, § 1; Ga. L. 1975, p. 162, § 1; Code 1933, § 91A-4523, enacted by Ga. L. 1978, p. 309, § 2. JUDICIAL DECISIONS Taxpayer not liable when an innocent and ignorant participant in fraudulent scheme. — Court is authorized to find that a taxpayer is not liable for penalties based on a taxpayer’s participation in the filing of a false or fraudulent return, when the taxpayer unlawfully but innocently and ignorantly sought to settle a tax debt with a representative of the state for less than the amount due, and did not contemplate or participate in the filing of false and fraudulent returns on the taxpayer’s behalf by the state agents, and did not conspire with the state agents in a scheme whereby the agents were to rob the state of the amount paid in an effort to settle the debt, and the taxpayer honestly believed the state agents had authority to make the settlement and the state would receive the amount paid in settlement. Oxford v. Jessup, 101 Ga. App. 612, 115 S.E.2d 434, 1960 Ga. App. LEXIS 960 (1960). OPINIONS OF THE ATTORNEY GENERAL It is mandatory that penalties be imposed against a person failing to pay state sales taxes, notwithstanding the fact that a return was made. 1952-53 Ga. Op. Att'y Gen. 236. RESEARCH REFERENCES Am. Jur. 2d. 67B Am. Jur. 2d, Sales and Use Taxes, §§ 220 et seq., 230, 238. C.J.S. 85 C.J.S., Taxation, § 1851 et seq.