O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-13-124 (2019)

Willful failure to collect tax; misdemeanor; punishment

✓ 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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(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 herself or through his or her agents or employees.

(b) In addition to the penalty of being liable for and paying the tax himself or herself, 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.

History

Code 1981, § 48-13-124, enacted by Ga. L. 2013, p. 787, § 7/HB 250.

Notes of Decisions
Cited in 1 case, 2017–2017 · leading case: Bellsouth Telecomm., LLC Et Al. v. Cobb Cnty. Et Al., 802 S.E.2d 686 (Ga. Ct. App. 2017).
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Bellsouth Telecomm., LLC Et Al. v. Cobb Cnty. Et Al., 802 S.E.2d 686 (Ga. Ct. App. 2017). · cites it 4× “6 See also OCGA § 48-13-59 (a) - (b) (making it unlawful “for any innkeeper to fail, neglect, or refuse to collect the [hotel] tax,” and imposing a “penalty of being liable for and paying the tax himself” as well as a misdemeanor charge punishable by a fine or imprisonment if…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.