Georgia Statutes
§ 48-6-9 — Failure to collect, account for, and pay over tax imposed by article; penalty
Georgia § 48-6-9
JurisdictionGeorgia
Title48
This text of Georgia § 48-6-9 (Failure to collect, account for, and pay over tax imposed by article; penalty) 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. § 48-6-9 (2026).
Text
(a)It shall be unlawful for any person required by this article to collect, account for, and pay over any tax imposed by this article willfully to fail to collect or truthfully account for and pay over the tax.
(b)Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
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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
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Georgia § 48-6-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-6-9.