{"data":{"id":"us-ga/o.c.g.a.-48-13-142","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-142","heading":"Penalty for violations.","body":"Any for-hire ground transport service provider that 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 8 Excise Tax on For-Hire Ground Transportation"],"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":"67d266425e40a8d25e8541196920531551e6965807210854b6e95f7ebf1395ce","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-141--2","next":"us-ga/o.c.g.a.-48-13-143"},"notice":"GroundRules: Original legal text. Not legal advice."}