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2018 Georgia Code 48-13-61 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-13-61 Case Law from Google Scholar Amendments to OCGA 48-13-61

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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