O.C.G.A.
O.C.G.A. § 10-1-666 (2019)
Enforcement of article by state revenue commissioner
✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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As an alternative to and in addition to any civil or criminal enforcement of this article, the state revenue commissioner by and through the Department of Revenue is authorized to enforce the provisions of this article and any order issued pursuant to the enforcement of this article.
History
Code 1981, § 10-1-666, enacted by Ga.
L. 1993, p. 1585, § 2; Ga. L. 2003, p. 445, § 2; Ga. L. 2005, p. 334, § 4-4/HB 501.