O.C.G.A.

O.C.G.A. § 48-13-58.1 (2019)

Criminal penalties for failure to make return or pay taxes

✓ 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 innkeeper to fail to make a return and pay the taxes due under this article to any applicable governing authority imposing a tax under this article.

(b)(1) If the tax liability is $10,000.00 or less, any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

(2) If the tax liability is more than $10,000.00, any person who violates subsection (a) of this Code section shall be guilty of a felony and, upon conviction thereof, shall be punished by imprisonment for not less than one year nor more than ten years.

History

Code 1981, § 48-13-58.1, enacted by Ga. L. 2002, p. 523, § 1.

Annotations

Editor’s notes. Ga. L. 2002, p. 523, § 2, not codified by the General Assembly, provides that this

Code section is applicable with respect to offenses committed on or after July 1, 2002. Prior law shall continue to apply with respect to any offense committed prior to July 1, 2002.

OPINIONS OF THE ATTORNEY GENERAL Fingerprinting not required. - Offense resulting from a violation of O.C.G.A. § 48-13-58.1(b)(1) does not

require fingerprinting. 2002 Op. Att’y Gen. No. 2002-7.

SPECIFIC, BUSINESS, & OCCUPATION TAXES