Not criminal act to violate Department of Revenue regulation.

- O.C.G.A. §§ 3-3-9 and3-3-27(c)(2) provide that it is a misdemeanor to violate a prohibition or provision of the Georgia Alcoholic Beverage Code, but these provisions do not make it a criminal act to violate a Georgia Department of Revenue regulation; although the parties intended to circumvent Ga. Comp. R. & Regs. r. 560-2-2-.38 by issuing corporate stock to an employee's wife, the stock agreement was not illegal or immoral; thus, a trial court erred in voiding the stock interest of the employee's wife, and summary judgment in favor of the corporation in the wife's action for an accounting, dissolution, and other relief was reversed. Edwards v. Grapefields, Inc., 267 Ga. App. 399, 599 S.E.2d 489 (2004).