Penalties for filing false applications or renewals.
Atlanta City Code § 30-312
in effectSec. 30-312. - Penalties for filing false applications or renewals.
(a) It shall be a violation of the occupation tax ordinance to file false documents in order to be determined to be a qualifying business or to receive any type of exemption.
(1) The chief financial officer shall have all powers delegated under section 30-57 to make a determination that this section has been violated and to impose any penalty provided by this division.
(2) The penalty for violation of this section shall be the immediate revocation of the exemption in addition to any taxes, penalties and interest which are determined to be due.
(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_S30-312PEFIFAAPREFetched: 10/28/2026