Georgia Statutes

§ 48-13-61 — Failure to furnish return; punishment

Georgia § 48-13-61

This text of Georgia § 48-13-61 (Failure to furnish return; punishment) 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. § 48-13-61 (2026).

Text

(a)It shall be unlawful for any innkeeper subject to this article to fail or refuse to furnish any return required to be made by this article or to fail or refuse to furnish a supplemental return or other data required by the governing authority imposing a tax under this article.
(b)Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

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Bluebook (online)
Georgia § 48-13-61, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-13-61.