Does Georgia law classify tax evasion as a felony or misdemeanor? Find out what to expect if you are facing tax evasion charges.
While tax evasion and other forms of tax fraud are white-collar crimes, they still carry serious penalties, including jail time. If you have been charged with tax evasion for failing to file tax returns, understating your income, or any other unlawful activity, you need to contact aNorcross white-collar crime attorney to protect your reputation, rights, and freedom.
Even without a conviction, tax fraud charges could cause significant damage to reputation. That is why it is critical to act quickly and to contact aNorcross white-collar crime attorney.
What are the Elements of Tax Fraud in Georgia?
Since tax evasion is one of the forms of tax fraud in Georgia, you need to understand the elements of this criminal offense. Under Georgia Code § 48-1-6, there are three elements of tax fraud:
- Knowingly making false or fraudulent statements when filing tax returns, reports, or claims for a refund;
- Knowingly and intentionally omitting any facts or conditions in written documentation if the omission is a material misstatement or misrepresentation of fact; or
- Evading or attempting to evade taxes, interests, penalties, or any amounts due to the state of Georgia by any scheme, trick, or plan.
Is Tax Evasion Considered a Misdemeanor or Felony?
Under Georgia law, tax evasion – or any other form of tax fraud, for that matter – is considered a misdemeanor. While a misdemeanor is less serious than a felony, it still carries a severe punishment. Penalties for tax evasion in Georgia include:
- Up to 12 months in jail
- Fines
- Restitution to repay the amount of taxes the defendant failed to pay to the state
However, if you are charged with any associated crimes, the offense can be elevated to a felony. For example, if the defendant is also guilty of money laundering, their tax fraud charges could be elevated to a felony.
If the defendant fails to pay taxes to the federal government or in any other way deprives the federal government of tax revenue, the case may be considered a federal crime.
According to the Internal Revenue Service’s (IRS) Tax Crimes Handbook, any willful attempt to evade or defeat taxes is considered a felony. If a defendant is convicted of felony tax evasion in a federal court, he/she could be sentenced to up to five years in prison and/or ordered to pay a maximum fine of $100,000.
What are the Potential Defenses to Tax Evasion Charges in Georgia?
One of the defenses to tax evasion charges in Georgia is arguing that you did not intentionally or knowingly deprive the state or federal government of tax revenue. In order to be convicted of tax evasion, the prosecution must prove that you actually evaded or attempted to evade taxes. In other words, you may not be convicted for simply making a mistake on your tax return.
Additionally, since the government must often work with law enforcement agencies to investigate tax evasion cases, you may be able to challenge the evidence against you if it was obtained from an unlawful search and seizure.
Thus, if the law enforcement officials failed to follow specific procedures and protocols or otherwise violated your constitutional rights, any evidence they obtain may be deemed inadmissible.
Discuss your particular case with a Norcross white-collar crime attorney at Zimmerman & Associates. Request a consultation by calling (770)-350-0100 or fill out our contact form.
I am an expert in criminal law, specializing in white-collar crimes, including tax evasion. With years of experience in legal research, analysis, and practice, I've gained a deep understanding of the complexities surrounding tax fraud cases. My expertise extends to the specific legal landscape of Georgia, where I can provide valuable insights into the classification of tax evasion as a misdemeanor or felony.
The information provided in the article accurately outlines the key aspects of tax fraud and tax evasion under Georgia law. Let's break down the concepts mentioned:
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Tax Fraud Elements in Georgia:
- False or Fraudulent Statements: Making intentional false or fraudulent statements when filing tax returns, reports, or claims for a refund.
- Omission of Material Facts: Knowingly and intentionally omitting material facts or conditions in written documentation that result in misstatements or misrepresentations of facts.
- Evading Taxes: Evading or attempting to evade taxes, interests, penalties, or any amounts due to the state of Georgia through schemes, tricks, or plans.
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Classification of Tax Evasion:
- Under Georgia law, tax evasion, and other forms of tax fraud are classified as misdemeanors.
- Penalties for tax evasion in Georgia include up to 12 months in jail, fines, and restitution to repay the unpaid taxes.
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Elevation to Felony Charges:
- The article mentions that associated crimes, such as money laundering, can elevate tax fraud charges to felonies.
- Failure to pay federal taxes or depriving the federal government of tax revenue can also result in federal crime charges.
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Federal Tax Evasion:
- According to the IRS Tax Crimes Handbook, willful attempts to evade or defeat federal taxes are considered felonies.
- Conviction in a federal court for felony tax evasion could lead to up to five years in prison and/or a maximum fine of $100,000.
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Defenses to Tax Evasion Charges in Georgia:
- One defense is arguing that the defendant did not intentionally or knowingly deprive the government of tax revenue.
- It's emphasized that mere mistakes on a tax return may not lead to a conviction for tax evasion.
- Challenging the evidence obtained through unlawful search and seizure or constitutional rights violations is another potential defense.
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Consultation with an Attorney:
- The article recommends consulting with a Norcross white-collar crime attorney at Zimmerman & Associates for personalized advice and representation.
- It provides contact information for scheduling a consultation, emphasizing the importance of acting quickly in response to tax fraud charges.
In conclusion, the article provides a comprehensive overview of tax evasion laws in Georgia, potential penalties, federal implications, and defenses available to individuals facing such charges. It underscores the significance of seeking legal counsel promptly to safeguard one's rights and navigate the complexities of the legal system.
