{"data":{"id":"us-ga/o.c.g.a.-48-8-7","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-7","heading":"Violation of article; penalty.","body":"(a) It shall be unlawful for any dealer to knowingly and willfully fail, neglect, or refuse to collect the tax provided in this article, either by himself or through his agents or employees.\n(b) In addition to the penalty of being liable for and paying the tax himself, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.","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":"5e9c757e99db45442a660a4f0da433b3b8a9af1a846cbfb125739033dc33ff13","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-6","next":"us-ga/o.c.g.a.-48-8-8"},"notice":"GroundRules: Original legal text. Not legal advice."}