Penalties for filing false applications or renewals for start-up business exemption or filing false returns.
Atlanta City Code § 30-314
in effectSec. 30-314. - Penalties for filing false applications or renewals for start-up business exemption or filing false returns.
(a) It shall be a violation of this division and the occupation tax ordinance to file false documents in connection with a start-up business exemption.
(1) Any business which has been granted an exemption as a start-up business and which claims such exemption through filing a false application or renewal shall be in violation of this division and the occupation tax ordinance.
(2) The chief financial officer shall have all powers delegated under section 30-57 to make a determination that this section has been violated.
(3) The penalty for violation of this division shall be the immediate revocation of the exemption. The revocation of the start-up business exemption shall cause any tax and administrative fee due in the year of revocation to be fully payable as if the business was not qualified for an exemption.
(4) The penalty for filing a false application for exemption and/or the underpayment of taxes shall be the same as that set forth in Division 1 of this article.
(Ord. No. 2015-13(15-O-1078), § 1(Exh. A), 3-11-15)
Source: City of Atlanta, Code of Ordinances (Charter and Related Laws, General Ordinances, Land Development Code) (Municode Library, library.municode.com)URL: https://library.municode.com/ga/atlanta/codes/code_of_ordinances?nodeId=PTIICOORENOR_CH30BU_ARTIIIOCTA_DIV4PRTAEXNEEMTEBU_S30-314PEFIFAAPRESTBUEXFIFAREFetched: 10/28/2026