§ 48-2-43 - Authority to waive penalties - Georgia Statutes

O.C.G.A. 48-2-43 (2010)
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Authority of Commissioner to Waive Penalties

48-2-43. Authority to waive penalties


The commissioner may waive, in whole or in part, the collection of any amount due the state as a penalty under any revenue law of this state whenever or to the extent that he reasonably determines that the default giving rise to the penalty was due to reasonable cause and not due to gross or willful neglect or disregard of the law or of regulations or instructions issued pursuant to the law.