{"data":{"id":"us-ga/o.c.g.a.-48-13-58.1","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-58.1","heading":"Criminal penalties for failure to make return or pay taxes.","body":"(a) It shall be unlawful for any innkeeper to fail to make a return and pay the taxes due under this article to any applicable governing authority imposing a tax under this article.\n(b) (1) If the tax liability is $10,000.00 or less, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.\n(2) If the tax liability is more than $10,000.00, any person who violates subsection (a) of this Code section shall be guilty of a felony and, upon conviction thereof, shall be punished by imprisonment for not less than one year nor more than ten years.","path":["TITLE 48 Revenue and Taxation","CHAPTER 13 Specific, Business, and Occupation Taxes","Article 3 Excise Tax on Rooms, Lodgings, and Accommodations"],"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":"6d8e3bacac000a5c18699571e7b9a681037a5ae34a882f3e129e7ae88fed91f1","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-58","next":"us-ga/o.c.g.a.-48-13-59"},"notice":"GroundRules: Original legal text. Not legal advice."}