{"data":{"id":"us-ga/o.c.g.a.-48-7-4","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-7-4","heading":"Unlawful disregard of rules and regulations of commissioner in preparing returns; penalty.","body":"(a) It shall be unlawful for any person, with intent to evade the income tax imposed by this chapter, willfully to advise the preparation or presentation of a return with intentional disregard of rules and regulations of the commissioner.\n(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100.00 nor more than $500.00 or imprisoned for not more than six months, or both.","path":["TITLE 48 Revenue and Taxation","CHAPTER 7 Income Taxes","Article 1 General Provisions"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"d1c86bcff7f696ac1ed8aead2c2499cc363903b69ec88e196ceefb34ef0af4cc","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-7-3","next":"us-ga/o.c.g.a.-48-7-5"},"notice":"GroundRules: Original legal text. Not legal advice."}