{"data":{"id":"us-ga/o.c.g.a.-48-13-60","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-60","heading":"Unlawful returns; punishment.","body":"(a) It shall be unlawful for any innkeeper required by this article to make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article.\n(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than $100.00 nor more than $300.00 or confinement in the county jail for not less than 30 days nor more than three months, or both fine and confinement.","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":"be37008a036dd60c6beba4a6d3ab8bce1bd4bdef3180a7fdf402f1078cfd8d95","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-59","next":"us-ga/o.c.g.a.-48-13-61"},"notice":"GroundRules: Original legal text. Not legal advice."}