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2019 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations
§ 48-13-58.1. Criminal penalties for failure to make return or pay taxes.
Universal Citation: GA Code § 48-13-58.1 (2019)
(a) It shall be unlawful for any innkeeper to fail to make a return and pay the taxes due under this article to any applicable governing authority imposing a tax under this article.
(b)
(1) If the tax liability is $10,000.00 or less, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
(2) If the tax liability is more than $10,000.00, any person who violates subsection (a) of this Code section shall be guilty of a felony and, upon conviction thereof, shall be punished by imprisonment for not less than one year nor more than ten years.
Code 1981, § 48-13-58.1, enacted by Ga. L. 2002, p. 523, § 1.
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