A Fulton County grand jury returned the indictments against Jeanette Jamieson on Friday. She faces up to five years in prison and a $100,000 fine for each count.
Prosecutors say she failed to file a state income tax return for calendar years 2006 and 2007 despite earning more than $127,000 in 2006 and more than $61,000 in 2007.
Jamieson, a Toccoa Democrat, has previously said that she struck a deal with the state Department of Revenue to pay more than $45,000 in delinquent taxes. She had said she was distracted by the responsibilities of public office.
Jamieson had served in the Legislature between 1985 and 2008.