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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
§ 48-13-62. Failure to keep and open records; punishment
Universal Citation: GA Code § 48-13-62 (2019)
(a) It shall be unlawful for any innkeeper subject to this article to fail to keep records or to fail to open the records to inspection as required by law.
(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
Code 1981, § 48-13-62, enacted by Ga. L. 2000, p. 1325, § 4.
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