Late Fees

Penalites

90 Days Late = 10% on Tax Due (48-2-44)

Any ad valorem taxes not paid within 90 days from the due date shall have penalty imposed of 10 percent of the taxes due.

The penalty shall not apply to the following:

• Ad valorem taxes of $500 or less on homestead property
• Homestead property acquired during the tax year by a new owner who did not receive a bill, and who before acquiring such property resided outside the State of Georgia

Interest

Day after Due = 1% of Tax per Month (minimum $1) (O.C.G.A 48-2-40)

Taxes owed to the State or local taxing jurisdiction

shall bear interest at the rate of one percoent per month from the due date until the tax is paid. Any period of less than one month is considered to be one month.

Criminal

Failure to Purchase and Display a Decal = Minimum $25, Maximum $200 (O.C.G.A. 48-5-493)

It is unlawful to fail to attach and display a decal, as required in Code Section 48-5-493.

Move or Transport without a Decal = Misdemeanor
 Minimum $200, Maximum $1,000 plus Possible Imprisonment (O.C.G.A. 48-5-493)

Violation of paragraph 1 of this subsection shall be a misdemeanor and shall be punished by a fine of not less than $200 nor more than $1,000, or by imprisonment for not more than 12 months or both.