{"data":{"id":"us-ga/o.c.g.a.-48-13-61","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-61","heading":"Failure to furnish return; punishment.","body":"(a) It shall be unlawful for any innkeeper subject to this article to fail or refuse to furnish any return required to be made by this article or to fail or refuse to furnish a supplemental return or other data required by the governing authority imposing a tax under this article.\n(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.","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":"ce8cb10817273aaa51710212d67a3a9cd5fddf659b893b4845645e066effea4e","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-60","next":"us-ga/o.c.g.a.-48-13-62"},"notice":"GroundRules: Original legal text. Not legal advice."}