Georgia Tax Fraud and Tax Evasion Laws

Tax fraud sounds like some highbrow crime committed by scheming bankers in a smoky backroom, counting their dollar bills and puffing on cigars as they laugh about the all the money they are saving and how smart they are. Yet state tax fraud doesn’t really happen that way. Sure, bankers can be prosecuted under Georgia tax fraud laws, but so can average citizens who are attempting to avoid paying their fair share. Remember, income taxes collected go towards keeping Georgia running smoothly such as for building new roads, bridges, and schools, and keeping public transportation afloat. While we may not like paying taxes, it is the required and Georgia tax fraud and tax evasion laws impose stiff penalties on those who try to trick the state.

What is Tax Fraud in Georgia?

Tax fraud can come in a number of different packages, so to speak. Common ways this can occur include intentionally filing false tax returns, failing to identify your sources of income, or structuring cash deposits to avoid the filing of currency transaction reports (CTRs).

Possible Additional Associated Crimes

If you are accused of tax fraud, there are a number of other crimes that you may also be charged with depending on the nature of your case. These charges may include:

What this all means is that these type of so-called "white collar crimes" are extremely complex to understand and also defend against. You should know the laws and understand the penalties associated with Georgia tax fraud before going to court or making any type of deal with the district attorney.

Georgia Tax Fraud Laws Guide

The following table provides a basic overview of Georgia’s tax fraud laws and penalties. Remember, this article only covers Georgia tax fraud laws. You may also be charged under federal tax fraud laws depending on the circumstances of your case.

Statutes

Penalties

  • Misdemeanor, up to one year in jail, fine, restitution
  • Can be elevated to a felony depending on the associated crimes

Where to Report Suspected State Tax Fraud

  • Georgia Department of Revenue Fraud Department Hotline: 877- 423-6711, fraud hotline to report tax related activities that they believe are illegal or incorrect. The hotline can be used to report suspected illegal activity for all tax types: income, withholding, corporate, sales tax, stolen refunds, and more.

Elements of Tax Fraud

Georgia tax fraud includes:

1.      File any return, report, protest, or claim for refund containing any false or fraudulent statement known by the person to be false;

2.      Omit knowingly and intentionally any fact, circumstance, condition, or thing in any written document, the omission of which constitutes a material misstatement or misrepresentation of fact; or

3.      By any trick, device, scheme, or plan, evade or attempt to evade any tax, license, penalty, interest, or other amount due the state.

Note: State laws are always subject to change through the passage of new legislation, rulings in the higher courts (including federal decisions), ballot initiatives, and other means. While we strive to provide the most current information available, please consult an attorney or conduct your own legal research to verify the state law(s) you are researching.

Additional Resources

If you have additional questions about Georgia tax fraud and tax evasion law or just want to do some independent research, click on the following links below:

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Failing to pay taxes in Georgia can be a very expensive proposition. While you want to save money, lying to the government about what you owe simply isn’t the way to do it. However, if you have been charged with tax fraud, speak with a skilled criminal defense attorney who knows that laws of Georgia. Start now with a free case review.

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