{"data":{"id":"us-ga/o.c.g.a.-48-8-48","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-48","heading":"Violation of Code Sections 48-8-46 and 48-8-47; penalty.","body":"(a) It shall be unlawful for any person to violate Code Section 48-8-46 or 48-8-47.\n(b) Any person who violates Code Section 48-8-46 or 48-8-47 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 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":"d3b77a8402f6e20e4453f1beeadd0055ed62bae3cdba949fe8cf0070063ab6e8","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-47","next":"us-ga/o.c.g.a.-48-8-49"},"notice":"GroundRules: Original legal text. Not legal advice."}