GroundRules
O.C.G.A. § 48-13-58.1: Criminal penalties for failure to make return or pay taxes.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 13 Specific, Business, and Occupation Taxes
- Article 3 Excise Tax on Rooms, Lodgings, and Accommodations
(a) It shall be unlawful for any innkeeper to fail to make a return and pay the taxes due under this article to any applicable governing authority imposing a tax under this article.
(b) (1) If the tax liability is $10,000.00 or less, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
(2) If the tax liability is more than $10,000.00, any person who violates subsection (a) of this Code section shall be guilty of a felony and, upon conviction thereof, shall be punished by imprisonment for not less than one year nor more than ten years.
Collected 2026-09-17T19:34:57Z. Source file · JSON