Title 48, Chapter 16, Section 12
(a) As used in this Code section, the term "return" means and
includes any return, declaration, or form prescribed by the
commissioner with respect to the taxes covered by the amnesty
(b) In addition to all other penalties provided under this chapter
and any other law, any person who willfully fails to make a return
or willfully makes a false return or conspires to do so, or who
willfully fails to pay taxes owing, withheld, or collected, with
intent to evade payment of the tax owed or the amount withheld or
collected, or any part thereof, or who conspires to do so shall be
guilty of a felony and, upon conviction thereof, shall be punished
by imprisonment for not less than one nor more than three years or
by a fine of not more than $5,000.00, or both.
(c) Any person who fails to obey a subpoena or order of the commissioner issued pursuant to Code Section 48-2-8 for purposes of enforcing this chapter shall be guilty of a misdemeanor and, upon conviction thereof, shall for the first offense be fined not less than $25.00 and not more than $100.00 or imprisoned in the county jail for not more than three months, or both. For any subsequent offense such person shall, upon conviction thereof, be punished by imprisonment for not more than one year or by a fine of not more than $1,000.00, or both.