{"data":{"id":"us-ga/o.c.g.a.-48-8-37","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-37","heading":"Violation of Code Section 48-8-36; penalty.","body":"(a) It shall be unlawful for any person to violate Code Section 48-8-36.\n(b) Any person who violates Code Section 48-8-36 shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than $25.00 nor more than $250.00 or imprisonment in the county jail for not more than three months, or both. Any person who is convicted of a second or subsequent violation of Code Section 48-8-36 shall be punished by a fine of $500.00 and imprisonment for six months.","path":["TITLE 48 Revenue and Taxation","CHAPTER 8 Sales and Use Taxes","Article 1 State Sales and Use Tax","PART 2 Imposition, Rate, Collection, and Assessment"],"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":"7251b489d6007c22813cef2a6a71fcb75baa1772e92d1af57e789a7224547185","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-36","next":"us-ga/o.c.g.a.-48-8-38"},"notice":"GroundRules: Original legal text. Not legal advice."}