Georgia Statutes
§ 48-13-59 — Failure to collect taxes; punishment
Georgia·Title 48
(a)It shall be unlawful for any innkeeper to fail, neglect, or refuse to collect the tax provided in this article, either by himself or herself or through his or her agents or employees.
(b)In addition to the penalty of being liable for and paying the tax himself or herself, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $100.00 or imprisonment in the county jail for not more than three months, or both.
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Related
BELLSOUTH TELECOMMUNICATIONS, LLC Et Al. v. COBB COUNTY Et Al.
802 S.E.2d 686 (Court of Appeals of Georgia, 2017)
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