GroundRules
O.C.G.A. § 48-8-12: Refusal by transportation company, agency, firm, or person to allow examination of its books, records, and other documents under article; penalty.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 8 Sales and Use Taxes
- Article 1 State Sales and Use Tax
- PART 1 General Provisions
(a) With respect to this article, it shall be unlawful for any transportation company, agency, firm, or person to refuse to permit the examination of its books, records, and other documents by the commissioner as provided by law.
(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
Collected 2026-09-17T19:34:57Z. Source file · JSON