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GA SB388

Bill

Official Source

Status

Engrossed

3/10/2020

Primary Sponsor

John Kennedy

Click for details

Origin

Senate

2019-2020 Regular Session

AI Summary

  • Reclassifies the offense of knowingly aiding, assisting, procuring, counseling, or advising the preparation of false or fraudulent income tax returns, affidavits, claims, or documents from a misdemeanor to a felony
  • Increases the maximum fine from $1,000 to $10,000 upon conviction
  • Increases the maximum imprisonment from six months to five years, with a minimum of one year
  • Adds a requirement that the person must act "knowingly and willfully" and must know the material matter is false or fraudulent, clarifying the mens rea standard for prosecution
  • Convicted individuals remain required to pay the costs of prosecution in addition to any fine or imprisonment

Legislative Description

General Income Tax Provisions; certain actions relating to false or fraudulent material matter on returns, affidavits, claims, or documents; penalties; increase

Last Action

House Second Readers

3/13/2020

Full Bill Text

No bill text available