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

O.C.G.A. § 48-13-132 (2019)

Civil penalty for violations

✓ 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 seller who knowingly and willfully violates the requirements of this article shall be assessed a civil penalty of not more than $10,000.00 in addition to the amount of tax due.

History

Code 1981, § 48-13-132, enacted by Ga. L. 2015, p. 274, § 9/HB 110.