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O.C.G.A. § 48-13-58.1 — Criminal penalties for failure to make return or pay taxes | Georgia Code
O.C.G.A. § 48-13-58.1 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 3 EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS

48-13-58.1. Criminal penalties for failure to make return or pay taxes.

  1. 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.
    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.

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

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.

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This Georgia Code resource is curated by Graham W. Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.