Rule 560-8-1-.14. Assessments, Civil Penalties, and Collection Actions- General

1. (1) The Commissioner may make assessments, assess civil penalties, and take collection actions as set forth in O.C.G.A. §§ 48-11-12, 48-11-14, and 48-11-17:

   1. (a) Assessment of deficiencies for nonpayment of taxes; penalties for incorrect or unfiled reports; penalties for deficiencies due to fraud.
   2. (b) Assessment of penalties for failure to register; penalties for failure to timely report; penalties for failure to timely remit taxes.
   3. (c) Amount of unpaid tax as lien against property; seizure and sale.

Authority: O.C.G.A. §§ 48-2-12, 48-11-12, 48-11-14, 48-11-17.

History. Original Rule entitled "Civil Penalties - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.

Amended: New title, "Assessments, Civil Penalties, and Collection Actions- General." F. May 4, 2026; eff. May 24, 2026.