Home/Georgia/Statutes/Title: 48/§ 48-13-132
Georgia Statutes

§ 48-13-132 — Civil penalty for violations

Georgia § 48-13-132
JurisdictionGeorgia
Title48

This text of Georgia § 48-13-132 (Civil penalty for violations) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
O.C.G.A. § 48-13-132 (2026).

Text

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.

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Bluebook (online)
Georgia § 48-13-132, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-13-132.