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

O.C.G.A. § 48-6-9 (2019)

Failure to collect, account for, and pay over tax imposed by article; penalty

✓ 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.
Find cases: SyfertCases citing this section GA-LEGlegis.ga.gov (official) JustiaJustia CornellLII Search CasesGoogle Scholar

(a) It shall be unlawful for any person required by this article to collect, account for, and pay over any tax imposed by this article willfully to fail to collect or truthfully account for and pay over the tax.

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

History

Ga. L. 1967, p. 788, § 10; Code 1933,

§ 91A-9914, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

RESEARCH REFERENCES

C.J.S. - 85 C.J.S., Taxation, § 1148.