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2018 Georgia Code 48-13-62 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-13-62 Case Law from Google Scholar Amendments to OCGA 48-13-62

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

48-13-62. Failure to keep and open records; punishment.

  1. It shall be unlawful for any innkeeper subject to this article to fail to keep records or to fail to open the records to inspection as required by law.
  2. Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

(Code 1981, §48-13-62, enacted by Ga. L. 2000, p. 1325, § 4.)

OPINIONS OF THE ATTORNEY GENERAL

Fingerprinting of offenders not required.

- Violation of O.C.G.A. § 48-13-62 is not an offense designated as one that requires fingerprinting. 2000 Op. Att'y Gen. No. 2000-11.

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