Georgia businesses face significant penalties for late filing and non-payment of sales taxes, including:

• Late Filing Penalties: 5% of the owed tax per month, up to 25%.

• Interest Charges: Accrues on unpaid taxes based on rates set by the Georgia Department of Revenue.

• Non-Payment Penalties: Additional fines, possible liens, levies, and garnishments.

• License Suspension or Revocation: Risk of business licenses being suspended or revoked.

• Criminal Charges: For willful non-compliance, leading to hefty fines and possible imprisonment.

Timely filing and payment are essential to avoid these severe financial and legal repercussions.