Tax violation is considered repeat violation if it has been commited within 12 month after the last tax violation has been revealed. As for cash-register usage violations, they are not considered repeat if are committed on the same day and on the targets that are located at a distance from each other (269 Article, Tax code of Georgia).

Tax sanction is commitment measure imposed on violators.Tax sanction may imply penalties, fines, warnings, border crossing right limitation and goods/transport vehicles seizure actions(270 Article, Tax code of Georgia).

Tax liabilities are subject to the imposition of overdue fines of up to the 0.07 percent per each overdue day starting from the calendar day following the day tax arrears have occurred(for import duties – starting from thefourth day following the day tax arrears have occurred).The day of payment is also considered as overdue day. Tax sanction is not subject to fine (272 Article, Tax code of Georgia).

In this case taxpayer is not subject to fine, because fine is imposed on the amount of tax liability which is comprised of all types of taxes and is difference between taxes owed and sum of overpaid taxes.

If taxes are not paid due date prescribed by the low, taxpayer must pay fine (272 Article, Tax code of Georgia).  

The Director General of tax authority is liable to exempt compliant tax payer from tax sanctions, if its activities are not to the detriment of state budget and violation was triggered by mistake/non-awareness (269 Article, Tax code of Georgia).  

Warning as a form of sanction can be applied in cases prescribed In Article #281 (except for paragraphs 1,3,5), #286 (paragraph 11) and #291of the Tax Code of Georgia.(270Article, Tax Code of Georgia).  

Taxpayer, having inventories that are not declared in accounting documents and are kept without primary tax records, is subject to penalty of up to the amount equal to market value of non-declared inventory at the time of detection of violation. (Article 254, Tax Code of Georgia).
Have appealed ``tax claim``. Am I liable to pay disputed amount after the end of tax dispute? When appealing ``Tax claim ``, during the course of the dispute the liability to pay tax owed is suspended, although tax authority keeps charging taxes owed with fines (penalties). (Articles 254, Tax Code of Georgia).  

Taxpayer is no subject to charge if violation is caused as a result of circumstances which are impossible to avoid and therefore to meet tax liability. These circumstances include:
Natural disasters (earthquake, fire, flood, etc.);
Limitation of trade, declaration of war, other decision adopted by the Government;
Mass disorders, hunger strikes;

(Article 269, Tax Code of Georgia). 

Violation of the Tax Code of Georgia in terms of business registration is subject to charge of up to 500 GEL. (Article 273, Tax Code of Georgia).  

In that case, taxpayer is subject to charge/penalty of up to 5% of the tax not paid due date for each month or part of a month that the return is late (not full months are summed of up to one month).At the same time, the final amount of the penalty should not exceed 30% of the tax owed and should not be less than 200 GEL. If amount of tax calculated in accordance with tax return equals to 0, taxpayer is no subject to penalty for terms violation. (Article274, Tax Code of Georgia).

Penalty value imposed on taxpayer for underreporting tax is equal to 50% of the value of tax not to be reported to the Tax Authority. Non reporting of tax of over 50 000 GEL is considered as criminal and will be prosecuted in accordance with criminal law of Georgia.(275 Article, Tax Code of Georgia).

Taxpayer is subject to penalty of up to 100 GEL in accordance with 291 Article, Tax Code of Georgia.  

The write out of receipt for the value less than actual value is subject to penalty of up to 500 GEL. (Article 291, Tax Code of Georgia)

No usage of cash registers triggers penalty of up to 500 GEL. (Article 281, Tax Code of Georgia).

Taxpayer is subject to penalty of up to 500 GEL for not writing out cash register receipt to the customer. (Article 281, Tax Code of Georgia).

Running business without its registration is subject to penalty of up to 15% of the value of transactions subject to VAT occurred throughout the period of not being registered. At the same time once the penalty is paid taxpayer is not subject to charge for late file of return. (Article 282, Tax Code of Georgia).

Taxpayer is liable to appeal the statement drew up by the examiner within the 30

Running gambling business without ``sign`` certifying that he runs gambling business is subject to penalty of up to 100% of tax owed, but no less than 1000 GEL. (Article 276, Tax Code of Georgia).

No penalty is imposed on transportation of goods without waybills in the following circumstances:
a) While transporting main agricultural products (before processing – before the change of nomenclature code), also while transporting or providing goods on a regular or continuous basis (electricity, gas, water);
b) While transporting goods attached with sufficient customs documentations;
c) While having in possession special VAT invoice;
d) While distributing free of charge products meant for advertising, and which are the integral part of main good/service.

Once fact of violation is revealed, the authorized official from the Tax Authority draws up a statement on tax offense, except for cases when tax offense is reported in the statement. The authorized official reviews the case of violation and imposes sufficient sanction at the place. In this case taxpayer will be charges with the responsibility on the basis of drawn up statement and which is considered as a tax claim.
Tax offense statement is handed to the violator, which is liable to provide explanations and comments in order to support the case. Explanations and comments are either reflected in the statement or attached to it. One copy of statement is sent to the violator.