On October 10, 2023, about 2230 eastern daylight time, a Piper PA-28-140, N55162, was substantially damaged when it was involved in an accident near Jonesboro, Georgia. The private pilot and commercial pilot were seriously injured. The airplane was operated as a Title 14 Code of Federal Regulations Part 91 personal flight. The private pilot/owner reported that she was in the left seat. The commercial pilot was in the right seat and the flying pilot (pilot-in-command) as they were alternating legs to build flight time. The pilot in the left seat made radio calls while the pilot in the right seat flew. They planned to fly from Destin Executive Airport (DTS), Destin, Florida, to Hartsfield – Jackson Atlanta International Airport (ATL), Atlanta, Georgia. Before departing DTS, they purchased 15 gallons of fuel. Five gallons of fuel completely filled the right fuel tank (25 gallons), and the remaining 10 gallons were added to the left fuel tank. The total fuel onboard was determined to be 38 gallons by using a measuring stick in the left fuel tank (13 gallons) and visually confirming a full right fuel tank. She added that the other pilot also checked the fuel quantity by visual inspection. They departed at 2018 with a planned flying time of 1 hour and 47 minutes. The pilot in the left seat added that as they were nearing ATL, at 3,500 ft mean sea level, she switched from the left fuel tank to the right fuel tank (the fuel selector was located on the left side of the cockpit). Shortly thereafter, the engine lost all power. She performed the emergency checklist items but was unable to restart the engine while the pilot in the right seat continued to fly the airplane. The airplane was unable to glide to the nearest airport and they performed a forced landing into trees. The commercial pilot in the right seat reported that the private pilot/owner in the left seat was pilot-in-command. She further stated that the private pilot in the left seat performed the takeoffs and landings, while she flew the en route portion of the flight from the right seat, as they were both building flight time. She added that the airplane landed at DTS with a fuel load about half full. They purchased 15 gallons of fuel, which brought the fuel load to nearly full (full right tank of 25 gallons and left tank 18.5 out of 25 gallons). The pilot in the left seat reported that she was taking off with the fuel selector positioned to the left fuel tank. After the accident, the pilot in the left seat stated that she forgot to switch fuel tanks throughout the accident flight. Review of a pilot operating handbook for the accident airplane make and model revealed that the engine consumed 8.4 gallons of fuel per hour at 75% power, which equated to about half the total capacity of the left wing fuel tank during the accident flight. Examination of the accident site by a Federal Aviation Administration inspector revealed that the wreckage came to rest nose-down in a wooded area. Both wings and the fuselage sustained substantial damage. Both wing fuel tanks were breached and there was no fuel odor or browning of vegetation at the accident site. The inspector observed that the left wing fuel cap remained secured; however, the right wing fuel cap was missing, and he could not locate it at the accident site. As of the publication of this report, no insurance coverage has been identified and the wreckage has not been recovered from the wooded area.