There is a newer version
of
this Section
2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations
§ 48-13-61. Failure to Furnish Return; Punishment
Universal Citation: GA Code § 48-13-61 (2020)
- It shall be unlawful for any innkeeper subject to this article to fail or refuse to furnish any return required to be made by this article or to fail or refuse to furnish a supplemental return or other data required by the governing authority imposing a tax under this article.
- Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
(Code 1981, §48-13-61, enacted by Ga. L. 2000, p. 1325, § 4.)
OPINIONS OF THE ATTORNEY GENERAL
Fingerprinting of offenders not required.
- Violation of O.C.G.A. § 48-13-61 is not an offense designated as one that requires fingerprinting. 2000 Op. Att'y Gen. No. 2000-11.
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
