O.C.G.A.

O.C.G.A. § 48-8-37 (2019)

Penalty for violation of Code Section 48-8-36

✓ 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 person to violate Code Section

(b) Any person who violates Code Section 48-8-36 shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than $25.00 nor more than $250.00 or imprisonment in the county jail for not more than three months, or both. Any person who is convicted of a second or subsequent violation of Code Section 48-8-36 shall be punished by a fine of $500.00 and imprisonment for six months.

History

Ga. L. 1951, p. 360, § 12; Code 1933,

§ 91A-9935, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48.

Annotations

JUDICIAL DECISIONS Contracts in violation of section not thereby nullified. - Although this section provides a penalty for absorbing the sales tax, it was designed merely for revenue purposes, not for the protection of

the public, and does not impliedly nullify a contract made in contravention of this section. Chilivis v. Rogers Oil Co., 135 Ga. App. 176, 217 S.E.2d 179, 1975 Ga. App. LEXIS 2361 (1975).

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