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2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 8 - Excise Tax on For-Hire Ground Transportation
§ 48-13-142. Penalty for Violations
Universal Citation:
GA Code § 48-13-142 (2020)
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Any for-hire ground transport service provider that knowingly and willfully violates the requirements of this article shall be assessed a civil penalty of not more than $10,000.00 in addition to the amount of tax due.
(Code 1981, §48-13-142, enacted by Ga. L. 2020, p. 903, § 2-2/HB 105.)
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