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
48-13-60. Unlawful returns; punishment.
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It shall be unlawful for any innkeeper required by this article to make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article.
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Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than $100.00 nor more than $300.00 or confinement in the county jail for not less than 30 days nor more than three months, or both fine and confinement.
(Code 1981, §48-13-60, enacted by Ga. L. 2000, p. 1325, § 4.)
OPINIONS OF THE ATTORNEY GENERAL
Fingerprinting of offenders required.
- Violation of O.C.G.A.
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48-13-60 is an offense designated as one that requires fingerprinting. 2000 Op. Att'y Gen. No. 2000-11.
