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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. § 48-8-124: Enforcement.

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Where this section sits in the code
  1. TITLE 48 Revenue and Taxation
  2. CHAPTER 8 Sales and Use Taxes
  3. Article 3 County Sales and Use Taxes
  4. PART 1 County Special Purpose Local Option Sales Tax (SPLOST)

The superior courts of this state shall have jurisdiction to enforce compliance with the provisions of this part, including the power to grant injunctions or other equitable relief. In addition to any action that may be brought by any person or entity, the Attorney General shall have authority to bring enforcement actions, either civil or criminal, in his or her discretion as may be appropriate to enforce compliance with this part.

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

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