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2023 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES (§§ 48-13-1 — 48-13-144)
Article 8 - EXCISE TAX OF FOR-HIRE GROUND TRANSPORT TRIP (§§ 48-13-140 — 48-13-144)
Section 48-13-142 - Penalty for violations
Universal Citation:
GA Code § 48-13-142 (2023)
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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.
Added by 2020 Ga. Laws 606,§ 2-2, eff. 4/1/2020.
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