O.C.G.A.

O.C.G.A. § 48-13-38 (2019)

Violations of article; penalty

✓ 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 person:

(1) Before beginning the performance of any contract, to fail to register as required by this article;

(2) Before beginning the performance of any contract, to fail to execute the bond required by this article; and (3) To violate any other provision of this article.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

History

Ga. L. 1961, p. 480, § 8; Code 1933,

§ 91A-9929, enacted by Ga. L. 1978, p. 309, § 2.

ARTICLE 3 EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS Administrative rules and regulations. Rules for hotel motel tax reporting and hotel motel tax performance review board, Official Compilation of the Rules and

Regulations of the State of Georgia, Georgia Department of Community Affairs, Office of Coordinated Planing, Subject 110-3-3.

Annotations

RESEARCH REFERENCES ALR. Tax on hotel-motel room occupancy, 58 A.L.R.4th 274.