GroundRules
O.C.G.A. § 48-8-54: Failure of wholesalers or jobbers to keep and allow inspection of records under Code Section 48-8-53; 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 2 Imposition, Rate, Collection, and Assessment
(a) It shall be unlawful for any wholesale dealer or jobber in this state to fail to keep the records required to be kept by Code Section 48-8-53 or to fail to permit an inspection of the records by the commissioner as provided in Code Section 48-8-53.
(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