The Act provides for the enforcement of criminal penalties against those who willfully evade or willfully attempt to evade the payment of taxes or any other amount imposed under Title 48. April 2, 1987
"REVENUE AND TAXATION Tax Evasion: Provide for Criminal Penalties,"
Georgia State University Law Review: Vol. 3
, Article 9.
Available at: https://readingroom.law.gsu.edu/gsulr/vol3/iss2/9