{"data":{"id":"us-ga/o.c.g.a.-48-8-60","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-60","heading":"Engaging in business as seller without certificate of registration required by Code Section 48-8-59; penalty.","body":"(a) It shall be unlawful for any person to engage in business as a seller in this state without a certificate of registration as required by Code Section 48-8-59 after a certificate of registration has been suspended or revoked.\n(b) Each officer of a corporation which engages in business in violation of 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":"3e66d00e3dc40c389c44af6ef1e62285c4a756363032f1fe07fc006be642ac7b","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-59","next":"us-ga/o.c.g.a.-48-8-61"},"notice":"GroundRules: Original legal text. Not legal advice."}