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2018 Georgia Code 48-8-11 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-8-11 Case Law from Google Scholar Amendments to OCGA 48-8-11

TITLE 48 REVENUE AND TAXATION

Section 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

ARTICLE 1 STATE SALES AND USE TAX

48-8-11. Violation of any other provision of article; penalty.

  1. It shall be unlawful for any dealer to violate any other provision of this article for which punishment is not otherwise provided.
  2. Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.

(Ga. L. 1951, p. 360, § 18; Code 1933, § 91A-9943, enacted by Ga. L. 1978, p. 309, § 2.)

JUDICIAL DECISIONS

Only dealers can be penalized under this section. Bunge v. State, 149 Ga. App. 712, 256 S.E.2d 23 (1979).

Liability of dealers who are corporate officers or employees.

- Since a corporate officer or employee may also be a dealer, it is clear that a dealer can violate Ga. L. 1960, p. 210, §§ 1, 2, though by definition only if the dealer is also an officer or employee in charge. Bunge v. State, 149 Ga. App. 712, 256 S.E.2d 23 (1979).

Defendant cannot assert that acts in the form of corporate acts are not defendant's acts merely because the acts are carried out by the defendant through the instrumentality of the corporation. Bunge v. State, 149 Ga. App. 712, 256 S.E.2d 23 (1979).

RESEARCH REFERENCES

Am. Jur. 2d.

- 67B Am. Jur. 2d, Sales and Use Taxes, § 222.

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