GroundRules
O.C.G.A. § 48-8-60: Engaging in business as seller without certificate of registration required by Code Section 48-8-59; 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 person to engage in business as a seller in this state without a certificate of registration as required by Code Section 48-8-59 after a certificate of registration has been suspended or revoked.
(b) Each officer of a corporation which engages in business in violation of subsection (a) of this Code section shall be guilty of a misdemeanor.
Collected 2026-09-17T19:34:57Z. Source file · JSON