O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-13-61 (2019)

Failure to furnish return; punishment

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
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 subject to this article to fail or refuse to furnish any return required to be made by this article or to fail or refuse to furnish a supplemental return or other data required by the governing authority imposing a tax under this article.

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

History

Code 1981, § 48-13-61, enacted by Ga. L. 2000, p. 1325, § 4.

Annotations

OPINIONS OF THE ATTORNEY GENERAL Fingerprinting of offenders not required. - Violation of O.C.G.A. § 48-13-61 is not an offense designated as

one that requires fingerprinting. 2000 Op. Att’y Gen. No. 2000-11.