Bowers v. Shelton

Thompson, Justice.

Acting on information from an unidentified source, the Georgia Department of Revenue conducted a civil audit regarding the Georgia income tax liability of appellee Robert Shelton and the sufficiency of certain Georgia tax returns filed by his wife, appellee Judy Shelton. The matter was then referred by the Revenue Department to the Department of Law of the State of Georgia, for criminal investigation and possible prosecution for violations of Georgia’s revenue laws. Mr. Shelton was subsequently charged under OCGA § 48-7-2, with two misdemeanor counts of unlawful failure to…