I changed my permanent residency from South Carolina to Georgia on 04/21/2020, as that was when I had a Georgia license issued. I've lived in Georgia in a leased apartment since then. My car, however, has remained unused in South Carolina since then, as I haven't required use of it since the pandemic started.
I now wish to register the car in Georgia, where the car is subject to a 1-time "ad valorem" tax. This tax is levied for all cars getting registered in Georgia. The tax law states that I am required to pay this tax within 30 days of obtaining residency in Georgia. Because I didn't register my car within 30 days of my residency change (because it sat unused in South Carolina), I am now subject to a ~$100 penalty for not paying the tax.
My question is, am I still subject to the tax penalty even if the car was not used in Georgia since I became a resident? It was logistically impossible for me to retrieve my car during the time period since I've been a resident. Technically, the car has only been in Georgia for 5 days, which is well under the 30 day time limit to pay the ad valorem tax.
