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2018 Georgia Code 48-13-127 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-13-127 Case Law from Google Scholar Amendments to OCGA 48-13-127

TITLE 48 REVENUE AND TAXATION

Section 13. Specific, Business, and Occupation Taxes, 48-13-1 through 48-13-133.

ARTICLE 6 EXCISE TAX ON SALE OR USE OF ENERGY

48-13-127. Willful failure to keep records or open records to inspection; punishment.

  1. It shall be unlawful for any dealer subject to this article to knowingly and willfully fail to keep records or to fail to open the records to inspection as required by law.
  2. 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.

(Code 1981, §48-13-127, enacted by Ga. L. 2013, p. 787, § 7/HB 250.)

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