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Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-13-132: Civil penalty for violations.

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Where this section sits in the code
  1. TITLE 48 Revenue and Taxation
  2. CHAPTER 13 Specific, Business, and Occupation Taxes
  3. Article 7 Taxation of Consumer Fireworks

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.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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