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2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 8 - SALES AND USE TAXES
ARTICLE 1 - STATE SALES AND USE TAX
PART 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT
§ 48-8-60 - Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty
O.C.G.A. 48-8-60 (2010)48-8-60. Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty
(a) It shall be unlawful for any person to engage in business as a seller in this state without a certificate of registration as required by Code Section 48-8-59 after a certificate of registration has been suspended or revoked.
(b) Each officer of a corporation which engages in business in violation of subsection (a) of this Code section shall be guilty of a misdemeanor.
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