O.C.G.A.

O.C.G.A. § 48-8-10 (2019)

Failure by dealer to keep or to allow inspection of records under article

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

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.

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(a) It shall be unlawful for any dealer subject to this article to knowingly and willfully fail to keep records or to fail to open the records to inspection as required by law.

(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor of a high and aggravated nature and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both. Upon the second or subsequent conviction of a person who violates subsection (a) of this Code section, the person shall be guilty of a felony and shall be punished by a fine of not more than $10,000.00 or imprisonment for not more than five years, or both.

History

Ga. L. 1951, p. 360, § 17; Code 1933, § 91A-9939, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2006, p. 181, § 4/HB 1506.

Annotations

Editor’s notes. Ga. L. 2006, p. 181, § 5/HB 1506, not

codified by the General Assembly, provides that: “This Act shall not apply to any offense committed before July 1, 2006. Any such offense shall be punishable as provided by the statute in effect at the time the offense was committed.”

OPINIONS OF THE ATTORNEY GENERAL Fingerprinting required for violators. - Those charged with offenses under O.C.G.A. § 48-8-10 are to be

fingerprinted. 2007 Op. Att’y Gen. No. 2007-1.

RESEARCH REFERENCES Am. Jur. 2d. 67B Am. Jur. 2d, Sales and Use Taxes, § 120. ALR. Retailer’s failure to pay to government

sales or use tax funds as constituting larceny or embezzlement, 8 A.L.R.4th 1068.

Notes of Decisions

Cited in 1 case, 1997–1997 · leading case: Cellular One, Inc. v. Emanuel Cnty., 489 S.E.2d 50 (Ga. Ct. App. 1997).

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Cellular One, Inc. v. Emanuel Cnty., 489 S.E.2d 50 (Ga. Ct. App. 1997). · cites it 2× “See OCGA §§ 48-8-10; 48-8-11. OCGA §§ 48-8-95 and 48-8-119 further vest the commissioner with “the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of the tax…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.