Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-7 - INCOME TAX DIVISION
Subject 560-7-2 - ADMINISTRATION
Rule 560-7-2-.09 - Failure to Meet Tax Liability Grounds for Dismissal

(1) The failure, refusal or neglect of any employee of the Department of Revenue to timely file returns or pay timely any tax liability owed by him or her to the State of Georgia is misconduct and is considered to be conduct reflecting discredit on the Department warranting disciplinary action up to and including dismissal from employment.

(2) Each individual selected for employment with the Department of Revenue must furnish the Office of Human Resources with a statement certifying that to the best of his or her knowledge and belief he or she is not at the time indebted to the State of Georgia for any taxes and that he or she has filed a Georgia tax return for all years in which he or she was obligated by law to file such a return.

(3) Each present employee and each individual selected for employment will authorize the Department of Revenue to verify his or her compliance with tax laws.

(4) The Department of Revenue will conduct annual audits for employee tax compliance. Employees found to be non-compliant will be subject to disciplinary action up to and including dismissal from employment.