§ 48-5-451 - Penalty for failure to make return or pay tax on motor vehicle or mobile home - Georgia Statutes

O.C.G.A. 48-5-451 (2010)
48-5-451. Penalty for failure to make return or pay tax on motor vehicle or mobile home

Every owner of a motor vehicle or a mobile home, in addition to the ad valorem tax due on the motor vehicle or mobile home, shall be liable for a penalty of 10 percent of the tax due or $5.00, whichever is greater, for the failure to make the return or pay the tax in accordance with this article.