Georgia Statutes
§ 48-8-9 — Failure by dealer to furnish return under article
Georgia·Title 48
(a)It shall be unlawful for any dealer subject to this article to knowingly and willfully 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 commissioner.
(b)Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.
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Legislative History
Amended by 2006 Ga. Laws 503,§ 3, eff. 7/1/2006.
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