Ga. Code § 7-3-18Download PDFCurrent through 2023-2024 Legislative Session Chapter 709Section 7-3-18 - [Reserved] Tax on interest - Penalties for late or fraudulent tax paymentsOCGA § 7-3-18Amended by 2022 Ga. Laws 748,§ 42, eff. 7/1/2022.Renumbered from § 7-3-21 and amended by 2020 Ga. Laws 409,§ 2, eff. 6/30/2020.