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2022 Georgia Code
Title 48 - Revenue and Taxation
Chapter 6 - Taxation of Intangibles
Article 1 - Real Estate Transfer Tax
§ 48-6-9. Failure to Collect, Account For, and Pay Over Tax Imposed by Article; Penalty
Universal Citation:
GA Code § 48-6-9 (2022)
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- It shall be unlawful for any person required by this article to collect, account for, and pay over any tax imposed by this article willfully to fail to collect or truthfully account for and pay over the tax.
- Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
History. Ga. L. 1967, p. 788, § 10; Code 1933, § 91A-9914, enacted by Ga. L. 1978, p. 309, § 2.
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