{"data":{"id":"us-ga/o.c.g.a.-48-8-12","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-12","heading":"Refusal by transportation company, agency, firm, or person to allow examination of its books, records, and other documents under article; penalty.","body":"(a) With respect to this article, it shall be unlawful for any transportation company, agency, firm, or person to refuse to permit the examination of its books, records, and other documents by the commissioner as provided 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 8 Sales and Use Taxes","Article 1 State Sales and Use Tax","PART 1 General Provisions"],"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":"cf7cf38ef2ef73d62bb0d317d2259d6ab88444e4b38948187100e6d1a488c47e","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-11","next":"us-ga/o.c.g.a.-48-8-13"},"notice":"GroundRules: Original legal text. Not legal advice."}