Georgia Statutes
§ 48-13-132 — Civil penalty for violations
Georgia·Title 48
A seller who 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.
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Legislative History
Added by 2015 Ga. Laws 50,§ 9, eff. 7/1/2015.
Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
Definitions