{"data":{"id":"us-ga/o.c.g.a.-48-13-132","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-132","heading":"Civil penalty for violations.","body":"A seller who knowingly and willfully violates the requirements of this article shall be assessed a civil penalty of not more than $10,000.00 in addition to the amount of tax due.","path":["TITLE 48 Revenue and Taxation","CHAPTER 13 Specific, Business, and Occupation Taxes","Article 7 Taxation of Consumer Fireworks"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"a022dded5910132cebd48e09720d8f1d22e83b146510baf02477ee0a5e0bdd8c","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-131--2","next":"us-ga/o.c.g.a.-48-13-133"},"notice":"GroundRules: Original legal text. Not legal advice."}