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

O.C.G.A. § 48-13-142: Penalty for violations.

Where this section sits in the code

TITLE 48 Revenue and Taxation
CHAPTER 13 Specific, Business, and Occupation Taxes
Article 8 Excise Tax on For-Hire Ground Transportation

Any for-hire ground transport service provider that 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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