TITLE 48 REVENUE AND TAXATION

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

ARTICLE 7 TAXATION OF CONSUMER FIREWORKS

48-13-132. Civil penalty for violations.

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.

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