§ 33-5-32 - Penalty for failure to file quarterly affidavit or remit tax within time prescribed by law; collection and disposition of penalty - Georgia Statutes

State Codes and Statutes

Statutes > Georgia > Title-33 > Chapter-5 > Article-2 > 33-5-32

O.C.G.A. 33-5-32 (2010)
33-5-32. Penalty for failure to file quarterly affidavit or remit tax within time prescribed by law; collection and disposition of penalty

If any surplus line broker fails to file his quarterly affidavit or fails to remit the tax as provided by law within 30 days after the tax is due, he shall be liable for a penalty of $25.00 for each day of delinquency commencing after the expiration of the 30 day period, except that for good cause shown, the Commissioner may grant a reasonable extension of time within which the affidavit may be filed and the tax may be paid. The tax may be recovered by distraint and the penalty and tax may be recovered by an action instituted by the Commissioner in any court of competent jurisdiction. The Commissioner shall pay to the Office of the State Treasurer any penalty so collected.

State Codes and Statutes

Statutes > Georgia > Title-33 > Chapter-5 > Article-2 > 33-5-32

O.C.G.A. 33-5-32 (2010)
33-5-32. Penalty for failure to file quarterly affidavit or remit tax within time prescribed by law; collection and disposition of penalty

If any surplus line broker fails to file his quarterly affidavit or fails to remit the tax as provided by law within 30 days after the tax is due, he shall be liable for a penalty of $25.00 for each day of delinquency commencing after the expiration of the 30 day period, except that for good cause shown, the Commissioner may grant a reasonable extension of time within which the affidavit may be filed and the tax may be paid. The tax may be recovered by distraint and the penalty and tax may be recovered by an action instituted by the Commissioner in any court of competent jurisdiction. The Commissioner shall pay to the Office of the State Treasurer any penalty so collected.

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State Codes and Statutes

Statutes > Georgia > Title-33 > Chapter-5 > Article-2 > 33-5-32

O.C.G.A. 33-5-32 (2010)
33-5-32. Penalty for failure to file quarterly affidavit or remit tax within time prescribed by law; collection and disposition of penalty

If any surplus line broker fails to file his quarterly affidavit or fails to remit the tax as provided by law within 30 days after the tax is due, he shall be liable for a penalty of $25.00 for each day of delinquency commencing after the expiration of the 30 day period, except that for good cause shown, the Commissioner may grant a reasonable extension of time within which the affidavit may be filed and the tax may be paid. The tax may be recovered by distraint and the penalty and tax may be recovered by an action instituted by the Commissioner in any court of competent jurisdiction. The Commissioner shall pay to the Office of the State Treasurer any penalty so collected.