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O.C.G.A. § 48-13-61 — Failure to furnish return; punishment | Georgia Code
O.C.G.A. § 48-13-61 (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

48-13-61. Failure to furnish return; punishment.

  1. 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.
  2. Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

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

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.

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This Georgia Code resource is curated by the attorney maintaining this site, 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.