Some state legislators failed to file their 2009 income taxes.
Georgia Revenue Commissioner Bart Graham mailed letters last Friday to an undisclosed number of lawmakers.
Under a new ethics law passed on the final day of last year's General Assembly, the lawmakers have 30 days to respond to Graham's letter.
After that deadline Graham will give the names to the House and Senate Ethics Committees for possible disciplinary action.
The names will be released if formal charges are brought.
A new constitutional amendment will bar delinquent lawmakers from holding their seats.
Last year a Department of Revenue report showed 22 lawmakers from both chambers - about 10 percent of state legislators – were delinquent on their tax bills.