{"data":{"id":"us-ga/o.c.g.a.-48-8-54","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-54","heading":"Failure of wholesalers or jobbers to keep and allow inspection of records under Code Section 48-8-53; penalty.","body":"(a) It shall be unlawful for any wholesale dealer or jobber in this state to fail to keep the records required to be kept by Code Section 48-8-53 or to fail to permit an inspection of the records by the commissioner as provided in Code Section 48-8-53.\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 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":"1b89d62dcc57bf8ea0636d6de9a2b486e63f035c7b567c3f8f7720bb8a935245","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-53","next":"us-ga/o.c.g.a.-48-8-55"},"notice":"GroundRules: Original legal text. Not legal advice."}