O.C.G.A. § 48-13-63 (2019)
Other violations; punishment
(a) It shall be unlawful for any innkeeper to violate any other provision of this article for which punishment is not otherwise provided.
(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
History
Code 1981, § 48-13-63, 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. § 48-13-63 is not an offense designated as
one that requires fingerprinting. 2000 Op. Att’y Gen. No. 2000-11.
ARTICLE 4 CORPORATE NET WORTH TAX Law reviews. For article, “Primary Tax Incentives for Industrial Investment in the
Southeastern United States,” see 25 Emory L.J. 789 (1976).
OPINIONS OF THE ATTORNEY GENERAL Editor’s notes. - In light of the similarity of the statutory provisions, opinions under former Code 1933, Ch. 92-24, which was subsequently repealed but was succeeded by provisions in this article, are included in the annotations for this article.
For example of cooperative marketing corporation which is exempt from franchise and license taxes, except for $10.00 annual license tax, see 1962 Ga. Op. Att’y Gen. 512 (decided under former Code 1933, § 92-24).
RESEARCH REFERENCES ALR. Doctrine of unity of use for purposes of taxation as applied to manufacturing or industrial concerns, 27 A.L.R. 906. Tax on corporations as affected by fact that corporation is not actually engaged in or carrying on business for which it was incorporated, 124 A.L.R. 1109.
Liability of corporation which has previously paid franchise fee or tax on authorized or issued stock, for additional fee or tax on later increase after intermediate reduction, 16 A.L.R.2d 1090.