Revenue and taxation; clarify penalty for failure to file return or pay revenue held in trust for the state; provisions

A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to clarify the penalty for failure to file return or pay revenue held in trust for the state; to prevent the obstruction of officials levying tax executions; to clarify the definition of prescription; to provide for related matters; to provide an effective date; to repeal conflicting laws; and for other purposes.