{"data":{"id":"us-ga/o.c.g.a.-48-13-62","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-62","heading":"Failure to keep and open records; punishment.","body":"(a) It shall be unlawful for any innkeeper subject to this article to fail to keep records or to fail to open the records to inspection as required by law.\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":"455d5395032caafd593369eaaad43f93242af10336bd5c5a111708c2a7c90f24","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-61","next":"us-ga/o.c.g.a.-48-13-63"},"notice":"GroundRules: Original legal text. Not legal advice."}