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the Georgia Code
2006 Georgia Code - 48-7-2
48-7-2. (a) It shall be unlawful for any person who is
required under this chapter to pay any tax, make any return, keep
any records, supply any information, or exhibit any books or
records for the purpose of computation, assessment, or collection
of any tax imposed by this chapter to fail to: (1) Pay the tax; (2) Make the return; (3) Keep the records; or (4) When requested to do so by the
commissioner: (A) Supply the
information; or (B) Exhibit
the books or records. (b) In
addition to other penalties provided by law, any person who
violates subsection (a) of this Code section shall be guilty of a
misdemeanor.
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