Tax Deed: Taxation of the "penalty fee" and Re-selling Cert

[Kiet N.]

Hello everyone, 

I have been a "silent reader" of this great community, and appreciating every single post. However, I haven't run across the following topics. Hopefully someone with knowledge would shed some light:

1. GA tax deed sale penalty is 20% of the purchase price. Is this "fee" taxable ? if yes, which category it falls under ? Rate ?

2. Can the certificate be resold (privately among investors ) ? if yes, what process, paperwork must be done ? 

Thank you for all your reply !!!!