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MOBILE HOME PENALTIES AND INTEREST Penalties: • 90 Days Late = 10% on Tax Due (48-2-44) Any ad valorem taxes not paid within 90 days from the due date shall have a penalty imposed of 10% of the taxes due. The penalty shall not apply to the following: ¾ Ad valorem taxes of $500 or less on homestead property ¾ Homestead property acquired during the tax year by a new owner who did not receive a bill, and who before acquiring such property resided outside the State of Georgia. Interest: • Day after Due = 1% of Tax Per Month (minimum (O.C.G.A. 48-2-40) Taxes owed State or local taxing jurisdiction shall bear interest at the rate of 1% per month from due date until tax is paid. Any period of less than one month is considered to be one month. Criminal: • Failure to Purchase and Display a Decal = Minimum $25, Maximum $200. (O.C.G.A. 48-5-493) Unlawful to fail to attach and display a decal as required in Code Section 48-5- 492. • Move or Transport without a Decal = Misdemeanor Minimum $200, Maximum $1,000 plus Possible Imprisonment (O.C.G.A. 48- 5-493) Violation of paragraph of this subsection shall be a misdemeanor and shall be punished by a fine of not less than $200 nor more than $1,000, or by imprisonment for not more than 12 months or both.